独立董事治理能力特征识别及其评价  

Identification and Evaluation of Independent Directors’ Governance Capacity Elements

作　　者：杨锴 赵希男[3] 周岩 Yang Kai;Zhao Xi'nan;Zhou Yan(School of Business,Nanjing University of Information Science&Technology,Nanjing 210044;Development Institute of Jiangbei New Area,Nanjing University of Information Science&Technology,Nanjing 210044;School of Business Administration,Northeastern University,Shenyang 110167)

机构地区：[1]南京信息工程大学商学院,南京210044 [2]南京信息工程大学江北新区发展研究院,南京210044 [3]东北大学工商管理学院,沈阳110167

出　　处：《管理评论》2020年第12期180-191,共12页Management Review

基　　金：国家自然科学基金面上项目(71271048);河南省科技厅软科学计划项目(182400410205);河南省政府决策研究招标课题(2017B352);南京信息工程大学人才启动经费资助项目(2019r099);南京信息工程大学党建研究课题(2020nxddjbc50);南京信息工程大学大学生创新创业训练计划项目(202010300282)。

摘　　要：凭借优势治理能力进行履职已成为独立董事职能作用发挥的前提条件。针对现有研究对独立董事治理能力评价角度单一的不足,构建了独立董事治理能力特征要素指标和评价模型。运用扎根及RepGrid方法识别出独立董事治理能力特征;为了兼顾独立董事个体优势发挥与董事会决策偏好,结合个体优势识别模型和VIKOR方法构建独立董事治理能力评价模型;最后运用案例说明了该要素指标和评价方法可以解释独立董事治理能力特征,以及发挥其个体治理能力优势,研究结果为独立董事在董事会中作用发挥提供有效启示。Governance capacity identification is the foundation of effective selection of independent directors as governance capacity is their core function. In view of the fact that independent directors’ governance capacity are currently evaluated only from a single point of view,the paper constructs an element character system and evaluation model of governance capacity identification for independent directors. First,the indicators are extracted from the grounded theory and Rep Grid method. Then,in order to take the function of independent directors’ individual elements and the board decision into consideration,the evaluation model is set from the combination between individual element identification model and VIKOR method. Finally,an empirical case is given to prove the indicators and the effectiveness of the model can illustrate the advantage of the individual management ability and analyze the elements of governance capacity. The final conclusion has meaningful enlightenment for independent directors’ operation in the board governance function.

关 键 词：独立董事 治理能力识别 评价模型 扎根及RepGrid方法 

分 类 号：F271[经济管理—企业管理]