| 独立董事比例、产权性质与长期债务融资契约 |
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| 引用本文： | 潘克勤.独立董事比例、产权性质与长期债务融资契约[J].经济经纬,2010(1). |
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| 作者姓名： | 潘克勤 |
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| 作者单位： | 河南财经学院,会计学院,河南,郑州,450002 |
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| 基金项目： | 教育部2009年度人文社科规划项目(09YJAZH027);;河南省软科学基金项目(082400450830) |
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| 摘 要： | 独立董事比例越高则长期债务融资比重越大,这一现象只在民营上市公司样本中有稳定表现,原因在于独立董事比例越高,监督能力越强,民营公司独立董事承担的监管风险相对更高,监督动力更强。监管当局应该适当提高上市公司独立董事比例,严格独立董事责任机制,以进一步改进独立董事制度效率。
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| 关 键 词： | 独立董事比例 产权性质 长期债务契约 长期债务比重 |
The Ratio of Independent Directors, the Nature of Property Right and Long-term Liability Financing Contract |
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| PAN Ke-qin.The Ratio of Independent Directors, the Nature of Property Right and Long-term Liability Financing Contract[J].Economic Survey,2010(1). |
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| Authors: | PAN Ke-qin |
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| Institution: | Accountancy School;Henan University of Finance and Economics;Zhengzhou 450002;China |
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| Abstract: | The higher the ratio of independent directors,the bigger the proportion of long-term liability financing,which is stably presented in the samples of private listed companies.The main reason is the higher the ratio of independent directors,the stronger the supervision,the higher the risk of supervision taken on by the independent directors of private companies and the stronger the supervising motivity.China Securities Regulatory Commission should properly improve the ratio of independent directors and streng... |
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| Keywords: | ratio of independent directors nature of property right long-term liability contract proportion of long-term liability |
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