首页|董事会结构对制造业企业绩效影响研究

董事会结构对制造业企业绩效影响研究

扫码查看
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.
Study on the Influence of Board Structure on Enterprise Performance
The board structure is of great significance 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,financial leverage,enterprise scale,total assets turnover,account ratio,cash flow eight aspects of empirical analysis,and through the empirical results of the board structure to explore the influence of the manufacturing enterprise financial 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 financial performance in the manufacturing industry,and also provides suggestions for corporate governance.

financial performanceboard structuretwo duties

黄冠群

展开 >

湖南工业大学经济与贸易学院,湖南株洲 412007

财务绩效 董事会结构 两职合一

2024

吉林金融研究
中国人民银行长春中心支行

吉林金融研究

CHSSCD
影响因子:0.418
ISSN:1009-3109
年,卷(期):2024.(5)