本文選題：論資排輩 + 組織文化�。� 參考：《中國(guó)工業(yè)經(jīng)濟(jì)》2017年12期

【摘要】：儒家文化是中國(guó)傳統(tǒng)文化中不可分割的內(nèi)容,論資排輩則是儒家文化中最重要的組成部分,迄今仍潛移默化地影響著中國(guó)人的行為。本文使用手工搜集的論資排輩數(shù)據(jù),基于中國(guó)資本市場(chǎng)特有的、獨(dú)立董事對(duì)董事會(huì)議案發(fā)表的意見,考察了論資排輩對(duì)獨(dú)立董事進(jìn)諫行為的影響。基于中國(guó)A股上市公司2005—2013年間13336個(gè)年度觀測(cè)值的實(shí)證研究分析發(fā)現(xiàn),論資排輩與獨(dú)立董事發(fā)表異議意見的概率以及數(shù)量呈現(xiàn)出顯著負(fù)相關(guān)關(guān)系,說明論資排輩抑制了獨(dú)立董事的進(jìn)諫行為。進(jìn)一步研究發(fā)現(xiàn),CEO任期越長(zhǎng),論資排輩對(duì)獨(dú)立董事發(fā)表異議意見的負(fù)向影響越明顯,即論資排輩所造成的影響因CEO掌握的權(quán)力大小而存在差異。本文系首次通過對(duì)董事會(huì)中多位獨(dú)立董事之間的排序方式進(jìn)行分析,借此度量論資排輩是否存在于特定的上市公司之中。這一度量方法是對(duì)管理學(xué)文獻(xiàn)中問卷調(diào)查的重要補(bǔ)充。此外,本文發(fā)現(xiàn)儒家文化中的論資排輩會(huì)損害獨(dú)立董事的監(jiān)督職能,這揭示了儒家文化消極的一面,對(duì)公司的組織文化構(gòu)建具有實(shí)踐啟示。
[Abstract]:Confucian culture is an inseparable part of Chinese traditional culture, while seniority is the most important part of Confucian culture. Using the seniority data collected by hand, this paper examines the influence of seniority on the behavior of independent directors, based on the opinions of independent directors on board motions that are peculiar to China's capital market. An empirical study based on 13336 annual observations of Chinese A-share listed companies from 2005 to 2013 shows that there is a significant negative correlation between seniority and the probability and number of dissenting opinions of independent directors. It shows that seniority inhibits the admonition of independent directors. Further study shows that the longer the term of CEO, the more negative influence of seniority on independent director's dissent, that is, the influence caused by seniority is different because of the power of CEO. This is the first time to measure whether seniority exists in a specific listed company through the analysis of the ranking method among several independent directors in the board of directors. This measurement method is an important supplement to the questionnaire survey in management literature. In addition, this paper finds that seniority in Confucian culture will damage the supervision function of independent directors, which reveals the negative side of Confucian culture and has practical implications for the construction of corporate organizational culture.
【作者單位】： 廈門大學(xué)管理學(xué)院;廈門國(guó)家會(huì)計(jì)學(xué)院;
【基金】：國(guó)家自然科學(xué)基金重大項(xiàng)目“制度變革、非正式制度因素與會(huì)計(jì)審計(jì)行為研究”(批準(zhǔn)號(hào)71790602);國(guó)家自然科學(xué)基金面上項(xiàng)目“宗教、外部監(jiān)督與審計(jì)質(zhì)量:數(shù)據(jù)挖掘與經(jīng)驗(yàn)證據(jù)”(批準(zhǔn)號(hào)71572162) 教育部人文社會(huì)科學(xué)基地重大項(xiàng)目“文化影響、會(huì)計(jì)信息質(zhì)量與審計(jì)行為”(批準(zhǔn)號(hào)16JJD790032)
【分類號(hào)】：F271;F272.91;F832.51

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