中小企业董事会治理水平与成长性关系之研究——基于沪深中小上市公司的经验分析  

The Board Governance,Enterprise Scale and Growing Quality——Evidence from the Listed SMEs in China

作　　者：陈晓红[1] 尹哲[1] 曾江洪[1] 

机构地区：[1]中南大学商学院,湖南长沙410083

出　　处：《华东师范大学学报（哲学社会科学版）》2007年第3期115-120,共6页Journal of East China Normal University（Humanities and Social Sciences）

基　　金：国家杰出青年科学基金项目(70125002);湖南省社科基金项目(05JD18);中南大学商学院中小企业发展研究中心的资助

摘　　要：董事会治理是公司治理的核心,董事会治理评价也是公司治理评价系统的关键内容。在对国内外相关文献进行评述的基础上构建中小上市公司董事会治理的指标体系,并对132家中小上市公司董事会治理状况与企业成长性关系进行实证分析的结果表明,现阶段董事会治理不是促进我国中小上市公司高成长性的源泉。因此,我国中小上市公司必须加强董事会治理机制的改善与建设,使其切实在改善公司治理绩效中起关键作用。The board governance is the core of company governance, and the evaluation of board governance is the key to the evaluation system of company governance. The paper constructs a standard system of board governance based on a study of some references concerned and the relationship between board governance and growth involving some listed companies. The result shows that the board governance is not a source of high growth in the current situation. It achieves a conclusion on the facet of policy that the companies listed in our country should perfect their mechanism of board governance so as to improve their performance.

关 键 词：董事会 企业成长性 公司治理 中小上市公司 

分 类 号：F276.3[经济管理—企业管理] F224[经济管理—国民经济]