论文部分内容阅读
科学的公司治理安排是确保公司风险承担的重要保障。文章从董事会规模、独立董事比例等董事会结构特征入手,实证考察其对公司风险承担机制的作用。研究结果表明,董事会规模与公司风险承担负相关,而独立董事比例与公司风险承担正相关。研究结论对于指导董事会建设进而实现公司风险承担、实现预期收益具有重要指导意义。
Scientific corporate governance arrangements are an important guarantee to ensure the company’s risk-taking. The article starts with the characteristics of the board of directors, such as the size of the board of directors and the proportion of independent directors, and examines its role in the corporate risk-taking mechanism. The results show that the size of the board of directors is negatively correlated with the company’s risk exposure, while the proportion of independent directors is positively correlated with the company’s risk exposure. The conclusion of the research has important guiding significance for guiding the board of directors in building and then realizing the company’s risk-taking and realizing the expected benefits.