“双视角”下董事会行为合法性与企业成长  

Research on Legitimacy of the Board of Director’s Behavior and Growth of Enterprises from the "Dual Perspective"

作　　者：李红梅[1] 张露 LI Hong-mei;ZHANG Lu

机构地区：[1]安徽财贸职业学院大位会计学院

出　　处：《安徽职业技术学院学报》2019年第4期63-65,共3页Journal of Anhui Vocational & Technical College

基　　金：2017年安徽财贸职业学院“内涵提升全员行动计划”科学研究项目“董事会行为合法性与企业可持续成长关系研究”(2017nhrwb03);2019高校学科(专业)拔尖人才学术资助项目(gxbjZD87);2019年安徽财贸职业学院创新改革发展行动计划“教授工作室”(2019jbgzs13)

摘　　要：为进一步研究董事会行为合法性与企业成长之间的关系,文章将董事会行为合法性分为“政治合法性”和“市场合法性”,从不同利益相关者的角度讨论董事会行为合法性对企业成长的影响,“政治合法性”和“市场合法性”对企业成长有一定的促进作用,但在某些特定阶段,“政治合法性”也可能会抑制企业成长。从而提出,企业应当在区分不同视角和成长路径的基础上制定有利于企业成长的董事会行为合法性策略。In order to further study the relationship between the legitimacy of board of directors'behavior and enterprise growth,this paper divides the legitimacy of board of directors'behavior into"political legitimacy"and"market legitimacy",and discusses the influence of the legitimacy of board of directors'behavior on enterprise growth from the perspective of different stakeholders."Political legitimacy"and"market legitimacy"can promote the growth of enterprises to a certain extent,but in some specific stages,"political legitimacy"may also inhibit the growth of enterprises.Therefore,it is suggested that enterprises should develop legal strategies of board of directors'behaviors that are beneficial to the growth of enterprises on the basis of distinguishing different perspectives and growth paths.

关 键 词：“双视角” 董事会行为合法性 企业成长 

分 类 号：F276.6[经济管理—企业管理]