| | | | | 中国上市公司监事会治理绩效评价与实证研究 | | | 李维安,王世权 | | | 本文在对现有监事会评价理论与实践回顾基础上,结合中国自身环境条件及改革进程,设计了中国上市公司监事会治理绩效评价指标体系,并且利用调研数据,对上市公司监事会治理水平进行了评价与实证研究。结果显示,监事会治理总体水平较低,不同行业、不同企业性质之间的治理水平存在着很大差别,大股东的持股比例亦对监事会治理的有效性具有显著影响。 【作者单位】:南开大学公司治理研究中心
(李维安);南开大学公司治理研究中心(王世权) 【关键词】:监事会;公司治理;治理绩效 【基金】:国家自然科学基金(70272026,70372025)
教育部人文社科重点研究基地重大项目(04JJD630004)
阶段性研究成果并受到教育部哲学社会科学重大攻关 项目(03JZ00018)
国家社科基金项目(02BJYl27) 资助 【分类号】:F224 【DOI】:cnki:ISSN:1008-3448.0.2005-01-003 【正文快照】: 公司内部监督机制的完善是提高公司治理质量, 降低治理风险的关键。实践中,不同的市场经济国家, 由于各自的经济发展道路、社会文化传统和政治法律 制度的不同·内部监督的实现形式在不同国别之间存 在着显著差异。我国公司治理结构中监事会设置的特 殊性决定了上市公司治理评价体系中「监事会评价的特 殊性价. 一、关于监事会评价的理论与实践回顾 相对于公司治理评价指标体系中的其它组成部分 而言,目前国内对于上市公司监事会的评价指标研究 基本上处于空白阶段,究其原因是多方面的:首先, 在以处十国际主流地位的英、美为代表的“一元模… | | | 推荐 CAJ下载 PDF下载 | | | CAJViewer7.0阅读器支持所有CNKI文件格式,AdobeReader仅支持PDF格式 | | | | Appraisal and Empirical Research about the Governance of Supervisor Board of China's Public Companies | | | Li Wei'an;Wang Shiquan | | | This article is based on the construction of an appraisal system of the Chinese supervisory board of listed company on the basis of the review to the academic and practical theory of supervisory board, and the paper combines the Chinese condition with the reform circumstance. Furthermore, based on the survey data and in term of the valuation result of the governance status of Supervisory Board, the paper finds out that the whole supervisory board governance level is low. There are much difference in different trades and deferent enterprises. On the other hand, the controlling shareholder's share proportion also has remarkable influence on the validity of the supervisory board governance. 【Keyword】:Supervisory Board;Corporate Governance;Governance Performance |
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