本文關(guān)鍵詞： 獨立董事 本地任職 違規(guī)行為 政治關(guān)聯(lián) 產(chǎn)權(quán)性質(zhì)　出處：《中國軟科學》2017年07期 　論文類型：期刊論文

【摘要】：本文以本地任職為切入點,使用2007-2013年中國資本市場A股上市公司作為分析樣本,考察獨立董事本地任職對違規(guī)行為的影響及政治關(guān)聯(lián)和產(chǎn)權(quán)性質(zhì)在其中所發(fā)揮的作用。研究發(fā)現(xiàn),獨立董事本地任職降低了上市公司進行違規(guī)的傾向和嚴重程度。政治關(guān)聯(lián)削弱了獨立董事本地任職對違規(guī)行為的抑制功能,且上述調(diào)節(jié)作用在國有企業(yè)中顯著下降。這表明本地任職提升了獨立董事的監(jiān)督效率,但這一作用發(fā)揮會受限于獨立董事的政府背景和企業(yè)產(chǎn)權(quán)性質(zhì)。由此提出在獨立董事選聘過程中應充分重視本地任職所帶來的積極作用,限制政治關(guān)聯(lián)對獨立董事職能履行的可能負面影響,并著重關(guān)注非國有企業(yè)的政治關(guān)聯(lián)效應。
[Abstract]:This paper takes local employment as a starting point and uses A share listed companies in China's capital market from 2007 to 2013 as an analysis sample. This paper examines the influence of independent directors' local tenure on irregularities and the role played by political connections and property rights. The local service of independent director reduces the tendency and severity of the listed company to violate the rules. The political connection weakens the function of the independent director's local service to restrain the violation. And the regulatory role is significantly reduced in state-owned enterprises. This shows that local service has improved the efficiency of independent directors' supervision. However, this role will be limited by the government background of independent directors and the nature of enterprise property rights. Therefore, it is suggested that due attention should be paid to the positive role brought by local positions in the process of selecting and appointing independent directors. Limiting the possible negative impact of political association on the performance of independent directors' functions, and focusing on the political association effect of non-state-owned enterprises.
【作者單位】： 安徽大學商學院;安徽大學經(jīng)濟學院;
【基金】：國家自然科學基金青年項目“女性高管、會計行為與投資決策“(71302113) 安徽省高校優(yōu)秀青年人才基金重點項目“中國情境下女性董事對公司財務行為及績效的影響研究”(2013SQRW005ZD)
【分類號】：D0;F271;F832.51
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本文編號：1532750