论文部分内容阅读
根据高层梯队理论和社会类化理论构建基于董事职能背景主导下的董事会功能偏好,实证揭示了中国国企股权混合所有制改革下四类股东对董事会功能偏好和双重任务的差异影响,以及通过董事会功能偏好影响双重任务的作用机理。研究发现,四类股东对于社会责任和企业绩效的影响作用不同,对于董事会功能偏好的选择也不尽相同;两类董事会功能偏好对企业双重任务的作用完全相异;不仅董事会功能偏好的中介作用存在,而且董事会功能偏好的中介效应随股东性质、企业任务的不同而呈现强弱差异。
Based on the theory of top echelon and socialization theory, this paper empirically reveals the influence of the four kinds of shareholders on the functional preference and dual task of the board of directors under the reform of the mixed ownership of Chinese state-owned enterprises under the ownership reform of the board of directors, Affect the dual task of the mechanism. The research shows that the four kinds of shareholders have different effects on social responsibility and corporate performance, and the choices of functional preferences of the board of directors are not the same. The functions of the two types of boards have completely different functions on the dual tasks of the enterprises. Not only the intermediary function of the board’s functional preferences Exist, and the mediating effect of the functional preference of the board of directors shows the strength difference depending on the nature of the shareholders and the tasks of the enterprises.