| 监事会治理影响要因的灰色关联分析 |
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| 引用本文： | 高菲,李凯,王世权.监事会治理影响要因的灰色关联分析[J].东北大学学报(自然科学版),2009,30(8):1205. |
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| 作者姓名： | 高菲 李凯 王世权 |
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| 作者单位： | 东北大学,工商管理学院,辽宁,沈阳,110004 |
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| 基金项目： | 教育部人文社会科学研究项目，教育部博士学科点专项科研基金新教师项目，辽宁省社会科学规划项目，国家自然科学基金 |
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| 摘 要： | 运用灰色关联分析方法找出影响监事会治理有效性的关键因子.基于对监事会结构和运行特征的分析,选取独立性、积极性和效率性等变量衡量监事会的治理特征;选取股东监事比例、职工监事比例和独立监事比例等变量衡量监事会的人员特征;选取财务监督水平、董事会治理指数、经理层治理指数、信息披露指数和利益相关者治理指数等5个变量衡量监督绩效.研究表明:在监事会的治理特征中,效率性对监督绩效有更重要的影响;而在人员特征中,股东监事比例对监督绩效的贡献更大.为此,现阶段提高中国上市公司监事会治理有效性的关键在于改善监事会治理的效率和股东监事对治理的参与.
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| 关 键 词： | 监事会 治理特征 股东监事 职工监事 监督绩效 |
A Grey-Correlated Analysis of Critical Influencing Factors on Supervisory Board's Governance |
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| GAO Fei,LI Kai,WANG Shi-quan.A Grey-Correlated Analysis of Critical Influencing Factors on Supervisory Board''s Governance[J].Journal of Northeastern University(Natural Science),2009,30(8):1205. |
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| Authors: | GAO Fei LI Kai WANG Shi-quan |
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| Institution: | GAO Fei,LI Kai,WANG Shi-quan(School of Business Administration,Northeastern University,Shenyang 110004,China.) |
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| Abstract: | The critical influencing factors on the supervisory board's governance were found out by the gray correlated analysis.Then,the structural/operational characteristics of a corporate supervisory board were discussed with such variables as independence,initiative and efficiency selected to measure the governance feature.And the percentages of shareholder supervisors,staff supervisors and independent supervisors were selected to measure the personnel nature,with the level of financial supervision,the governance... |
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| Keywords: | supervisory board governance feature shareholder supervisor staff supervisor supervision performance |
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