董事会治理与公司经营困境关系的研究现状、问题与趋势

董事会作为公司治理体系的核心,其表现与公司处于经营困境有着直接联系。本文系统回顾了国内外有关董事会治理与公司经营困境之间关系研究的现状,主要介绍了国内外学者对董事会规模、内部董事、董事会独立性和治理困境有效性与公司经营困境之间关系的理论和实证研究成果,并给出了简要评述,同时提出了董事会治理与困境关系研究存在的基本问题,并指出了今后的研究趋势。

Research on Relationship between Board Governance and Company's Business Distress:Status,Problem and Research Direction

The board of directors is regarded as the core of the corporate governance system,and its performance is actually linked to the financial difficulty directly. This paper systematically reviews the domestic and external researches on the relationship between board of directors governance and company business distress,and mainly describes the theories and empirical researches of domestic and foreign scholars about the relationships between board size,inside directors,board independence as well as the effectiveness of governance distress and the company＇s business distress,and gives a brief comment,and then points out the existing problems in these researches. Finally,it predicts the research direction.