摘要
本文以1128家上市公司2005-2007三年的数据作为样本,研究了监事会年度会议次数、监事会规模、外部监事比例、监事会持股比例和持股监事人数比例五个因素对公司业绩的影响。结果显示,除了监事会规模对业绩影响不显著以外,其余四个因素均与公司业绩显著正相关,说明自新的《公司法》实施以来,监事会在公司治理中发挥了较大的作用,其存在是必要的。
Based on the sample data of 1128 listed companies during 2005-2007, this paper studies five factors of supervising board that affect the performance of companies, which are the number of the meetings, the size, the ratio of external supervisors, the ratio of shares that supervising board holds, the ratio of shareholding supervisors. The results show that, except for the size of supervising board, the remaining four factors have a significant impact on the company＇s performance. It indicates that the supervising board plays a significant role in the corporate governance since the implementation of the new company law, and its existence is necessary.
出处
《河北大学学报（哲学社会科学版）》
CSSCI
北大核心
2009年第4期61-65,共5页
Journal of Hebei University(Philosophy and Social Science)
关键词
监事会
监事会治理
公司绩效
公司治理
supervising board, supervising board governance, financial performance, corporate governance
