摘要
本文以我国上市公司财务监控系统在财务方面的治理绩效为研究对象。实证研究检验了大股东在财务方面治理既有积极作用,也有消极作用;财会专业背景独立董事在抑制盈余管理、提高财务安全性方面发挥了积极的作用,财会专业背景独立董事与执行董事这两类人员在治理中的作用有所不同;审计委员会的作用已经显现,有必要继续改善制度建设。财务总监制度和财会专业背景监事在财务方面的治理绩效有待改进,企业财务监控系统在财务安全性方面的作用也有待加强。
The paper studies the performance of the financial aspects of corporate governance. The independent directors with financial background knowledge do have a positive effect both on restraining earnings management and on increasing financial safety. Since these independent directors with financial background knowledge and executive directors with financial background knowledge play different roles in the corporate governance, it's critical for a company to balance the effect in both aspects when building up its board. The effectiveness of the auditing committee and the system of chief financial officers are coming up recently, so continuous efforts to improve the system are necessary. However, the financial monitoring system should have been more efficient in financial risk management.
出处
《管理评论》
2007年第7期33-37,共5页
Management Review
基金
国家自然科学基金项目(70372028)
国家自然科学基金重点项目(70532001)
教育部人文社科规划项目(06JA630030)
南开大学"985"项目
