摘要
文章选取某A股上市公司作为研究样本,采用Logistic模型分析董事长和总经理两职状态、独立董事占比与并购决策的关系,研究发现两职兼任、独立董事较多时企业更倾向于采取并购决策。文章结合实际,提出董事会制度方面的建议,希望能够对我国上市公司内部治理结构的深入改革有所帮助,在一定程度上能够推动公司治理结构理论和经验的发展。
In this paper,a A-share listed company is selected as the research sample,and the Logistic model is used to analyze the relationship between the position of chairman and general manager,the proportion of independent directors and M&A decision.It is found that when there are more independent directors,enterprises are more inclined to take M&A decisions.Combining with the actual situation,this paper puts forward the suggestion of the board of directors system,hoping to provide the deep reform of the internal governance structure of the listed companies in China,and to a certain extent can promote the development of the theory and experience of the corporate governance structure.
作者
李玥莹
Li Yueying(School of International Economics&Business,Nanjing University of Finance&Economics,Nanjing 210023,China)
出处
《江苏科技信息》
2019年第29期17-19,26,共4页
Jiangsu Science and Technology Information
关键词
管理层结构
两职状态
独立董事
企业并购
management structure
chairman and general manager status
independent director
M&A
