摘要
文章以2023—2024年A股上市公司为研究对象,分析了独立董事占比、学历、薪酬、兼任比例与参会频率、公司盈利能力和发展能力的关系,深入研究了独立董事制度对公司治理效果的影响机制。研究发现,独立董事的薪酬、兼任比例以及在董事会中的占比对公司治理效果具有显著影响,结论如下:高薪酬能吸引并激励独立董事积极参与公司治理,提升公司财务表现;过高的兼任比例则可能会分散独立董事的精力,削弱其监督职能;较高的独立董事占比则有助于增强决策透明度和公司盈利与发展能力。基于此,文章建议上市公司优化独立董事薪酬结构、合理控制兼任比例,并适度提升独立董事在董事会中的占比,以促进公司治理的质量与可持续发展。
This article takes A-share listed companies from 2023 to 2024 as the research object,analyzes the relationship between the proportion of independent directors,their education,remuneration,proportion of concurrent positions and meeting attendance frequency,and the company's profitability and development capabilities,and deeply studies the impact mechanism of the independent director system on the effectiveness of corporate governance.The study found that the remuneration,proportion of concurrent positions and proportion of independent directors in the board of directors have a significant impact on the effectiveness of corporate governance.The conclusions are as follows:high remuneration can attract and motivate independent directors to actively participate in corporate governance and improve the company's financial performance;too high a proportion of concurrent positions may distract the energy of independent directors and weaken their supervisory functions;a higher proportion of independent directors helps to enhance decision-making transparency and the company's profitability and development capabilities.Based on this,it is recommended that listed companies optimize the remuneration structure of independent directors,control the proportion of concurrent positions reasonably,and increase the proportion of independent directors in the board of directors moderately to promote the quality and sustainable development of corporate governance.
作者
张艺
ZHANG Yi(School of Accounting,Lanzhou University of Finance and Economics,Lanzhou 730020,China)
出处
《商业观察》
2025年第26期92-96,共5页
BUSINESS OBSERVATION
关键词
独立董事
公司治理
盈利能力
发展能力
independent directors
corporate governance
profitability
development capability
