女性董事对企业可持续发展的影响研究——基于中国上市公司的实证检验  

Research on the Impact of Female Directors on the Sustainable Development of Enterprises:Basedon the Empirical Test of Listed Companies in China

作　　者：李冬生 任玉琳 LI Dongsheng;REN Yulin(University of South China,Hengyang 421000,China)

机构地区：[1]南华大学经济管理与法学学院,湖南衡阳421000

出　　处：《南华大学学报（社会科学版）》2024年第5期75-84,共10页Journal of University of South China(Social Science Edition)

基　　金：国家自然科学基金项目“产业创新链协同创新机理、演进与绩效提升研究”资助(编号:71373113)。

摘　　要：企业可持续发展水平对于我国经济实现高质量发展至关重要,而女性董事在公司治理中起着越来越关键的作用,因此研究女性董事与企业可持续发展之间的关系具有现实意义。文章以2010—2020年间沪深A股上市公司为样本,实证检验了女性董事对企业可持续发展的影响以及内部控制在其中的作用。研究发现:女性董事比例的提高有利于促进企业可持续发展,且内部控制质量在女性董事对企业可持续发展的影响中发挥着部分中介作用。文章丰富了女性董事方面的文献,揭示了内部控制对企业可持续发展的促进作用,对上市公司持续经营具有一定参考价值。The level of sustainable development of enterprises is crucial to the realization of high-quality development of China's economy,and female directors play an increasingly critical role incorporate governance.Therefore,it is of practical significance to study the relationship between female directors and sustainable development of enterprises.This paper empirically examines the impact of female directors on the sustainable development of enterprises and the role of internal control in the sample of listed companies in Shanghai and Shenzhen A shares from 2010 to 2020.The study found that the increase of the proportion of female directors is conducive to promoting the sustainable development of enterprises,and the quality of internal control plays a part of intermediary role in the impact of female directors on the sustainable development of enterprises.This paper enriches the literature on female directors,reveals the role of internal control in promoting the sustainable development of enterprises,and has certain reference value for the sustainable operation of listed companies.

关 键 词：女性董事 内部控制 企业可持续发展 董事会性别多元化 

分 类 号：F273.1[经济管理—企业管理] F270[经济管理—国民经济]