| 董事会战略委员会与企业绩效的相关性研究 |
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| 引用本文： | 周建,刘小元,覃彦玲,崔胜朝.董事会战略委员会与企业绩效的相关性研究[J].山西财经大学学报,2008,30(8). |
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| 作者姓名： | 周建 刘小元 覃彦玲 崔胜朝 |
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| 作者单位： | 1. 南开大学,商学院,天津,300071
2. 西南科技大学,经济管理学院,四川,绵阳,621010 |
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| 基金项目： | 国家自然科学基金，国家自然科学基金，教育部人文社会科学研究基地基金，天津哲学社会科学规划项目重点课题，教育部振兴行动计划985工程南开大学哲学社会科学创新研究基地项目 |
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| 摘 要： | 以中国上市公司为样本，实证检验了战略委员会与企业绩效的关系。实证结果显示，战略委员会的设立对企业绩效没有直接的正向影响，上市公司同时设立战略委员会与审计委员会并不能促进企业绩效的改善，设立战略委员会的上市公司的非独立董事比例对企业绩效没有显著的正向影响。这表明，目前中国上市公司战略委员会仅仅处于“消极合规”阶段，并没有在企业战略决策制定和重大投资决策中发挥重要作用。
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| 关 键 词： | 战略委员会 企业绩效 相关性 战略治理 |
Study on the Relationship between Strategic Committee of the Board and Firm Performance |
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| ZHOU Jian,LIU Xiao-yuan,QIN Yan-ling,CUI Sheng-chao.Study on the Relationship between Strategic Committee of the Board and Firm Performance[J].Journal of Shanxi Finance and Economics University,2008,30(8). |
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| Authors: | ZHOU Jian LIU Xiao-yuan QIN Yan-ling CUI Sheng-chao |
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| Abstract: | This study empirically examines the relationship between strategic committee and firm performance by taking China's listed companies as the sample.The empirical results show that the establishment of strategic committee has no positive effect on firm performance.The interaction between strategic committee and audit committee can not improve firm performance.In addition,the ratio of non-independent directors in the company that has established strategic committee has no significantly positive influence on firm performance.These results indicate that strategic committees in China's listed companies only operate negatively to satisfy regulations,which do not play the important role on firm strategy formulation and significant investment decisions. |
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| Keywords: | strategic committee firm performance correlation strategic governance |
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