董事会结构对制造业企业绩效影响研究  

Study on the Infl uence of Board Structure on Enterprise Performance

作　　者：黄冠群 HUANG Guanqun

机构地区：[1]湖南工业大学经济与贸易学院,湖南株洲412007

出　　处：《吉林金融研究》2024年第5期37-41,共5页Journal of Jilin Financial Research

摘　　要：董事会结构对于企业发展有着重要意义。本文通过收集国内制造业A股上市公司2018-2022年的数据,基于此面板数据,从托宾Q值、两职合一、董事会规模、财务杠杆、企业规模、总资产周转率、账市比、现金流八个方面进行实证分析,并通过实证结果对董事会结构对于制造业企业财务绩效产生的影响进行探究,在实证研究结论和相关理论基础上,提出相关建议。文章研究的结论为董事会结构与制造行业企业财务绩效之间关系的研究提供了参考,也为公司治理提供了建议。The board structure is of great signifi cance to the development of enterprises.This paper by collecting the data of domestic manufacturing a-share listed companies in 2018-2022,based on the panel data,from topin Q value,the unity,the board of directors,fi nancial leverage,enterprise scale,total assets turnover,account ratio,cash fl ow eight aspects of empirical analysis,and through the empirical results of the board structure to explore the infl uence of the manufacturing enterprise fi nancial performance,based on the empirical research conclusion and related theory,put forward relevant Suggestions.The conclusion of this paper provides a reference for the study of the relationship between board structure and corporate fi nancial performance in the manufacturing industry,and also provides suggestions for corporate governance.

关 键 词：财务绩效 董事会结构 两职合一 

分 类 号：F830[经济管理—金融学]