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本文选取2008~2015年我国A股上市公司为研究样本,D&O保险数据来源于手工整理,其他原始数据来源于国泰安。通过对相关文献的梳理、提出合理假设和实证分析,考察D&O保险与在职消费的关系,研究发现,当其他条件相同时,D&O保险的引入会显著提高在职消费水平。本文的研究结论尚未发现D&O保险在我国的治理效果,扩大了在职消费的研究范围,开辟了公司治理方式上的新道路。目前,D&O保险对企业在职消费的促进作用,在我国没有起到它应有的治理效果,但也为企业利益相关者在公司治理方式选择上提供了一个全新的视角。
This paper selects the A-share listed companies in China from 2008 to 2015 as the research samples, D & O insurance data from hand-sorting, other raw data from Cathay Pacific. Through combing related literatures, reasonable assumptions and empirical analyzes are put forward to investigate the relationship between D & O insurance and working consumption. The study finds that the introduction of D & O insurance can significantly improve on-the-job consumption when the other conditions are the same. The conclusion of this paper has not found the governance effect of D & O insurance in our country, expanded the research scope of on-the-job consumption and opened up a new way of corporate governance. At present, the promotion effect of D & O insurance on on-the-job consumption of enterprises does not have its proper governance effect in our country, but it also provides a brand-new perspective for the corporate stakeholders in the choice of corporate governance.