我国上市公司独立董事监督机制有效性研究  

The Effectiveness of Independent Directors in Our Listed Companies

作　　者：韩钢[1] 李随成[1] 

机构地区：[1]西安理工大学管理学院,陕西西安710045

出　　处：《财经理论与实践》2011年第5期71-75,共5页The Theory and Practice of Finance and Economics

基　　金：国家社会科学基金资助项目(07XJY007);陕西省软科学基金资助项目(2006KR54)

摘　　要：针对我国上市公司内部监督机制存在的问题分析的独立董事监督机制现状以及失效的原因,并对独立董事监督机制有效性进行了研究,给出五个基本假设,采用我国上市公司的相关数据作为样本进行的实证研究,结果发现次级委员会设置是影响上市公司独立董事内部监督是否有效的因素,并且呈正相关。Focused on internal oversight problems of Chinese listed company, the status and reasons of failure of independent directors monitoring mechanism are analyzed and the effectiveness of the independent directors monitoring mechanism is researched. Five hypothesis are provided, then empirical analysis is done by the data from the listed companies in China. The results show that the sub committee setting up is a key factor to the effectiveness, and it is positively related to the effectiveness.

关 键 词：上市公司 独立董事 监督机制 有效性 次级委员会设置 

分 类 号：F830.91[经济管理—金融学]