信息、信任、认知冲突与董事会治理——基于问卷调查  

Information,Trust,Cognitive Conflict and Board Governance:Based on a Questionnaire Survey

作　　者：叶蓓[1,2] YE Bei(College of Humanities,Law and Economics,Wuhan University of Science and Technology,Wuhan 430065,China;Hubei SME Research Center,Wuhan 430065,China)

机构地区：[1]武汉科技大学文法与经济学院,湖北武汉430065 [2]湖北省中小企业研究中心,湖北武汉430065

出　　处：《商业经济与管理》2018年第7期29-40,共12页Journal of Business Economics

基　　金：国家社会科学基金项目"后危机时代董事会治理失效研究"(12BGL047)

摘　　要：一直以来,公司治理研究偏重董事会结构特征与公司绩效之间的关系,忽略了董事会行为过程影响。文章就董事会行为过程中一系列关键要素如信息获取、努力水平、信任关系和认知冲突对治理有效性的影响进行理论分析,构造了一个行为心理-治理有效性结构方程模型。利用问卷调查数据,就上述过程变量对治理效率的影响进行实证分析。研究发现,董事会信息获取及其与管理层相互信任状况对治理效率产生显著积极影响;会议频率对战略和服务职能发挥产生显著积极作用;会议出席率、群体认知冲突等因素影响不显著。研究为改善和提高董事会治理效率提供了新的经验证据。For a long time,the corporate governance literature has been focusing on the relationship between board characteristics and corporate performance,while overlooking the potential impact of the board working process. This study analyzes the impact of key behavioral factors such as information acquisition,effort,trust and cognitive conflict on board governance and constructs a simplified model to describe potential relationships between the board behavior and its governance effectiveness. By means of a questionnaire survey it tests empirically potential effects of the above board behavioral factors on governance effectiveness. The results show that information acquisition and trust significantly and positively affect board governance effectiveness; meeting frequency works positively on the strategic and service roles of the board; neither meeting attendance nor cognitive conflict shows significant effect on board governance effectiveness. The study thus provides new empirical evidence for board governance improvement.

关 键 词：董事会 治理 信息 信任 认知冲突 

分 类 号：F270[经济管理—企业管理]