摘要
本文以155家国有上市公司作为研究样本,实证分析了国有上市公司的监事会结构对其监督效果的影响。结果表明:国有上市公司监事会的监督效果与监事会的人均薪酬、监事会持股比例、监事会与独立董事的人数比例存在显著关系。因此,国有上市公司应当重视监事会成员的激励,明确监事会与独立董事之间的职能界限,为职工监事和外派监事行使各自的监督权提供制度保障。
Taking 155 state-owned listed companies as a sample, this paper empirically analyzes the influence of the structure of the board of supervisors of the state-owned listed companies on the effectiveness of their supervision. The empirical results show that there is a significant relationship between the supervision effect of the board of supervisors and the average salary of the board of supervisors, the proportion of the board of supervisors holding shares, the proportion of the board of supervisors and the number of independent directors. Therefore, the state-owned listed companies should pay attention to the incentive of the members of the board of supervisors, clear the functional boundary between the board of supervisors and independent directors, and provide the system guarantee for the staff supervisors and expatriate supervisors to exercise their supervisory powers.
引文
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