發(fā)布時(shí)間：2018-02-17 02:29

  本文關(guān)鍵詞： 女性董事 象征主義 企業(yè)績(jī)效　出處：《福建論壇(人文社會(huì)科學(xué)版)》2017年04期 　論文類型：期刊論文

【摘要】：相較于歐美國(guó)家,我國(guó)女性在董事會(huì)中所占比例總體較低,"象征主義"特征明顯。以2007-2013年我國(guó)A股上市公司為樣本研究發(fā)現(xiàn):(1)對(duì)所有企業(yè)而言,有女性董事企業(yè)的績(jī)效顯著低于沒(méi)有女性董事的企業(yè);(2)對(duì)有女性董事的企業(yè)而言,女性董事的比例與企業(yè)績(jī)效顯著負(fù)相關(guān),女性董事的數(shù)量與企業(yè)績(jī)效負(fù)相關(guān),但相關(guān)關(guān)系不顯著。這說(shuō)明我國(guó)上市公司任用女性董事可能是出于"象征主義"需要,而非基于女性董事的個(gè)人特質(zhì)或能力。該結(jié)論為"象征主義"理論提供了來(lái)自發(fā)展中國(guó)家的經(jīng)驗(yàn)證據(jù),對(duì)我國(guó)人力資源的開(kāi)發(fā)利用與婦女事業(yè)發(fā)展有一定借鑒意義。
[Abstract]:Compared with the European and American countries, the proportion of women in the board of directors in China is generally lower, and the "symbolism" characteristic is obvious. A sample study of A-share listed companies in China from 2007 to 2013 found that: 1) for all enterprises, The performance of enterprises with female directors was significantly lower than that of enterprises without female directors. For enterprises with female directors, the proportion of female directors was negatively correlated with corporate performance, and the number of female directors was negatively correlated with corporate performance. However, the relationship is not significant. This indicates that the appointment of female directors of listed companies in China may be due to the need of "symbolism". This conclusion provides empirical evidence from developing countries for the theory of "symbolism", and has some reference significance for the development and utilization of human resources and the development of women's cause in China.
【作者單位】： 福建江夏學(xué)院會(huì)計(jì)學(xué)院;河海大學(xué)企業(yè)管理學(xué)院;
【基金】：教育部人文社會(huì)科學(xué)研究青年基金(15YJC840033) 中央高�；究蒲袠I(yè)務(wù)費(fèi)專項(xiàng)資金資助(2015B24414) 江蘇省哲學(xué)社會(huì)科學(xué)研究一般項(xiàng)目(15GLB004)
【分類號(hào)】：F271;F275;F832.51
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本文編號(hào)：1517007