独立董事制度对企业绩效的影响研究
独立董事制度对企业绩效的影响研究(11000字)
摘 要:独立董事对上市公司业绩的影响是国内外许多经济学者共同关心的问题。本文以湖南省为例,通过搜集整理2009年上市公司的实际数据,分析了独立董事制度与企业业绩之间的相关性。从独立董事比例、独立董事年龄、资历、独立董事薪酬与公司绩效之间的关系等方面进行了实证研究,得出了初步的结论,并针对我国独立董事的现状提出了相应的政策建议。为完善独立董事制度和结构,促进独立董事更好的发挥作用,提升上市公司的业绩,提供了必要的参考依据与建议。
关键词:独立董事制度;上市公司;企业绩效;相关性
The Resarch on the Relationship between the System of Independent Directors on Enterprise Performanc
——Take Hunan Province as an Example
Abstract: The influences of the structure of independent directors on performance of listed companies are the issue many economists at home or abroad have commonly concerned. Collecting and coordinating the actual data of listed companies of 2009, the dissertation will take Hunan province as an example to analyse the correlation between the structure of independent directors and enterprise performance. After making demonstrational researches on the relation among proportions ,ages, longevity, emolument of independent directors and enterprise performance, We have drawn a elementary conclusion and put forward corresponding policies and proposals aimming at the present situation of our independent directors, which provide essential reference gist and suggestions to perfect the system and structure of independent directors and promote a better function of independent directors and the performance of listed companies. [资料来源:Doc163.com]
Keywords: The structure of independent directors; Listed companies; Enterprise performance; Correlation
目 录
摘要…………………………………………………………………………………1
关键字……………………………………………………………………………1
一、绪论…………………………………………………………………………………………2
(一)研究背景…………………………………………………………………2
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(二)研究意义…………………………………………………………………2
(三)国内外现状…………………………………………………………………3
1国外研究现状……………………………………………………………3
2国内研究现状……………………………………………………………3
3简要评述…………………………………………………………………5
二、研究方法…………………………………………………………………………5
(一) 样本数据…………………………………………………………………5
(二) 理论假设 …………………………………………………………………6
(三) 变量定义…………………………………………………………………6
1解释变量……………………………………………………………6
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2被解释变量………………………………………………………………6
3控制变量…………………………………………………………………6
(四) 模型设计…………………………………………………………………7
三、实证分析结果……………………………………………………………………7
(一)描述性统计分析结果……………………………………………………………7 [来源:http://www.doc163.com]
(二)线性趋势分析结果………………………………………………………………9
(三)相关分析结果…………………………………………………………………11
(四)回归分析结果…………………………………………………………………12
四、初步结论与建议………………………………………………………………………13
参考文献………………………………………………………………………………14 [资料来源:http://Doc163.com]
致谢……………………………………………………………………………………15
附录……………………………………………………………………………………16
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