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关于公司治理的研究,以往文献的解释重点在于治理结构,本文侧重于分析董事会的履职行为。履职行为是联结治理结构与治理成效的中间环节,对董事行为展开分析也是从治理结构研究转向治理机制研究的必然过程。本文经研究发现,审计委员会履职行为的可信度和适度勤勉,有助于降低那些位列于较高经营风险组的上市公司的业绩波动。这说明,审慎履职是企业风险管理中的重要因素。本文的研究对于提升风险治理成效具有现实意义。
On the study of corporate governance, the explanation of the previous literature focuses on the governance structure. This paper focuses on the analysis of the performance of the board of directors. Duty performance is an intermediate link between the structure of governance and the effectiveness of governance. An analysis of the behavior of directors is also the inevitable process of researching from the study of governance structure to the mechanism of governance. This study finds that the credibility and modest diligence of the audit committee in performing their duties can help to reduce the fluctuation of the performance of those listed companies in the higher risk management group. This shows that prudent performance of duties is an important factor in enterprise risk management. The research in this paper is of practical significance for improving the effectiveness of risk management.