董事会断裂带对企业高质量发展的影响研究
DOI:
CSTR:
作者:
作者单位:

作者简介:

通讯作者:

中图分类号:

C936

基金项目:

湖南省社会科学成果评审委员会重大课题(XSP2023ZDA003);湖南省智能财会研究中心2020年开放基金立项课题(20ckzd01);湖南省研究生科研创新重点项目(CX20190640)。


Research on the impact of board faultlines on the high-quality development of enterprises
Author:
Affiliation:

Fund Project:

  • 摘要
  • |
  • 图/表
  • |
  • 访问统计
  • |
  • 参考文献
  • |
  • 相似文献
  • |
  • 引证文献
  • |
  • 资源附件
  • |
  • 文章评论
    摘要:

    企业是实现经济高质量发展的基本组织和微观主体,而董事会是企业决策与控制中心。基于沪深A股上市公司2010—2019年相关数据,探讨董事会断裂带对企业高质量发展的影响。研究发现:董事会断裂带的存在会抑制企业高质量发展;作用机制分析结果显示,董事会断裂带通过弱化董事会对企业战略决策和规章制度的执行效力,以及削弱对管理层的监管效力两个方面降低董事会对企业高质量发展的影响;区分不同产权性质和董事会非正式层级分析发现,国有企业以及较低的非正式层级下,董事会断裂带对企业高质量发展的抑制作用更明显。建议企业优化董事会人员配置,充分发挥群体凝聚力,促进企业高质量发展。

    Abstract:

    The enterprise is the basic organization and micro-subject to improve the quality of economic growth, and the board of directors is the enterprise decision-making and control center. Based on the sample of Chinese A-share listed company data from 2010 to 2019, we examine the relationship between board faultlines and high-quality development of enterprises, Our findings suggest that: Board faultlines can inhibit the high-quality development of the enterprise; In addition, the analysis of the mechanism of action shows that board faultlines damage the board’s impact on the high-quality development of the enterprise by weakening the effectiveness of the board in implementing the strategic decisions and regulations of the enterprise and by weakening the effectiveness of supervision of management; Differentiating the nature of property rights and the informal hierarchy of the board of directors, the analysis found that under state-owned enterprises and lower informal hierarchy of board, board faultlines has a more obvious inhibitory effect on the high-quality development of enterprises. This article recommends that companies optimize the staffing of the board of directors, give full play to group cohesion, and promote high-quality development of enterprises.

    参考文献
    相似文献
    引证文献
引用本文

王治,谭欢.董事会断裂带对企业高质量发展的影响研究[J].中国软科学,2023,(5):134-146

复制
分享
相关视频

文章指标
  • 点击次数:
  • 下载次数:
  • HTML阅读次数:
  • 引用次数:
历史
  • 收稿日期:
  • 最后修改日期:
  • 录用日期:
  • 在线发布日期: 2026-08-24
  • 出版日期:
文章二维码