| 我国ST上市公司治理缺陷与董事问责制关系的实证研究 |
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| 引用本文： | 沈亚军.我国ST上市公司治理缺陷与董事问责制关系的实证研究[J].商业研究,2006(20):49-53. |
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| 作者姓名： | 沈亚军 |
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| 作者单位： | 山东工商学院,中加学院,山东,烟台,264005 |
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| 摘 要： | 我国ST公司治理的缺陷主要外化表现在关联交易的增加,公司业绩持续恶化,资产空心化状态不断加剧。董事问责机制的缺乏是我国上市公司治理结构的制度缺陷。董事问责制缺乏与上市公司治理缺陷之间具有较高的相关性,非公允关联交易是导致我国上市公司业绩持续恶化和资产空心化的主要原因之一。
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| 关 键 词： | 公司治理 董事问责制 缺陷 实证研究 |
| 文章编号： | 1001-148X（2006）20-0049-04 |
| 收稿时间： | 2006-02-18 |
| 修稿时间： | 2006年2月18日 |
An Empirical Study on the Relationship Between Corporate Governance and the Duties of Directors in Chinese Listed Companies (ST) |
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| SHEN Ya-jun.An Empirical Study on the Relationship Between Corporate Governance and the Duties of Directors in Chinese Listed Companies (ST)[J].Commercial Research,2006(20):49-53. |
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| Authors: | SHEN Ya-jun |
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| Institution: | Zhongjia College, Shandong University of Business, Yantai, Shandong 264005, China |
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| Abstract: | The defects of corporate governance in Chinese listed companies(ST) are mainly reflected in terms of corralating trade,tunneling and performance decrease.However,the duties of directors in these companies are rather weak.The paper holds that there exist great relativity between these two aspects.The unfair corralating trade accounts for the bad performance and assets tunneling in many Chinese listed companies. |
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| Keywords: | corporate governance the duties of directors defect empirical study |
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