国外公司治理与公司绩效关系研究综述——1976年—2006年经典文献梳理  

Reviewing on Relationship between Corporate Governance and Performance——Based on the 1976—2006 Classical Literatures

作　　者：郝臣[1] 

机构地区：[1]南开大学商学院,天津300071

出　　处：《审计与经济研究》2009年第2期107-112,共6页Journal of Audit & Economics

基　　金：国家自然科学基金项目(70532001;70502024);天津市哲学社会科学规划项目(TJGL08-077);南开大学人文社会科学校内青年科研项目(NKQ07011)

摘　　要：自威廉姆森1975年提出治理结构概念以来,学术界对公司治理问题进行了大量的研究。公司治理与公司绩效关系研究的经典文献,具体包括单个公司治理指标股权结构、董事会和高层管理人员的特征与绩效关系的研究;公司治理环境与绩效关系的研究;公司治理指数与绩效关系的研究。通过对上述三个方面的研究进行梳理,发现从单个公司治理指标角度对公司治理与绩效关系进行研究所得出的结论不统一,而基于公司治理指数得出的结论则比较一致。Since Williamson put forward the idea of governance structure in 1975, much has been studied on the issue of governance. The classical literature concerning corporate governance and corporate performance includes such studies as the indicators equity structure of individual corporate governance, directors of board, the relationship between the characteristics of senior management personnel and performance, the relationship between corporate governance environment performance, the relationship between corporate governance index and performance. By reviewing the above three aspects, we find the conclusion is inconsistent on the study of the relationship between corporate governance and performance in terms of individual corporate governance index while the conclusion is relatively consistent on the basis of corporate governance.

关 键 词：公司治理 治理指标 治理环境 治理指数 公司绩效 

分 类 号：F276.6[经济管理—企业管理]