本文選題：董事會(huì)資本 + 風(fēng)險(xiǎn)承擔(dān)��； 參考：《財(cái)會(huì)通訊》2017年03期

【摘要】：本文以2011-2014年我國284家上市公司為研究樣本,將董事會(huì)資本劃分為資本豐富性與資本深入性,基于資源依賴?yán)碚�、信息不�?duì)稱與代理理論,分析董事會(huì)資本對(duì)企業(yè)風(fēng)險(xiǎn)承擔(dān)的影響。研究發(fā)現(xiàn):董事會(huì)資本豐富性與深入性均能提升企業(yè)風(fēng)險(xiǎn)承擔(dān)水平。具體而言,董事會(huì)資本的職能與兼職越豐富性,風(fēng)險(xiǎn)承擔(dān)水平越高;而董事會(huì)資本深入性中董事過往經(jīng)歷對(duì)風(fēng)險(xiǎn)承擔(dān)無影響,董事成員本行業(yè)的本職工作經(jīng)歷會(huì)提升企業(yè)風(fēng)險(xiǎn)承擔(dān),而本行業(yè)兼職經(jīng)歷將降低風(fēng)險(xiǎn)承擔(dān)水平。
[Abstract]:This paper takes 284 listed companies in China from 2011-2014 as the research sample, divides the board of directors' capital into capital richness and capital depth, based on resource dependence theory, information asymmetry and agency theory. Analyze the influence of the board of directors' capital on the risk bearing of the enterprise. It is found that the richness and depth of the capital of the board of directors can improve the risk-bearing level of the enterprise. Specifically, the more abundant the functions and part-time jobs of the board of directors, the higher the risk-bearing level, while the previous experience of the directors has no influence on the risk taking in the depth of the board capital. The director's own work experience in the industry will enhance the risk taking, while the part-time experience will reduce the level of risk taking.
【作者單位】： 中南大學(xué)商學(xué)院;
【基金】：湖南省社科基金(項(xiàng)目編號(hào):12YBB284)的階段性研究成果
【分類號(hào)】：F271;F272.3;F832.51

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