独立董事治理视角下河北省上市公司绩效评价分析  

On the Performance Evaluation of Hebei’s Listed Companies from the Perspective of Independent Director Governance

作　　者：宣杰[1] 闫睿 王晓莹 张玉兰[1] 高新宇[2] 张盛俊 Xuan Jie;Yan Rui;Wang Xiaoying;Zhang Yulan;Gao Xinyu;Zhang Shengjun(School of Economics and Management,Yanshan University,Qinghuangdao Hebei 066004,China;Financial Department,Yanshan University,Qinghuangdao Hebei 066004,China)

机构地区：[1]燕山大学经济管理学院,河北秦皇岛066004 [2]燕山大学财务处,河北秦皇岛066004

出　　处：《河北科技师范学院学报（社会科学版）》2021年第4期116-122,共7页Journal of Hebei Normal University of Science & Technology(Social Sciences)

基　　金：河北省社会科学基金项目“独立董事履职有效性、现金股利与企业绩效的中介效应研究”(HB20GL008)。

摘　　要：首先从独立董事治理这一创新视角对河北省上市公司绩效进行评价,从独立董事特征和独立董事行为两个层次选取了7个指标建立了一个精细的企业绩效评价体系。其次使用了熵值法和因子分析法对建立的企业绩效评价体系进行了处理,分别计算出企业绩效得分。最后分别列出了这两种方法下的前20名河北省上市公司,并用总资产收益率检测企业绩效评价体系的合理性,且从独立董事治理视角为这些企业的发展建言献策。The performance of Hebei’s listed companies was evaluated from the perspective of the independent director governance.An evaluation system with seven indicators drawn from the characteristics and behaviors of the independent director was established.The enterprises’performance scores were calculated through performance evaluation system with entropy value method and factor analysis method.The top 20 listed companies in Hebei province were selected to test the rationality of the system with all capital earnings,making reference for these companies development from the perspective of the independent director governance.

关 键 词：独立董事治理 企业绩效评价 熵值法 因子分析法 

分 类 号：F832.51[经济管理—金融学]