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The Research Associated With The Characteristics Of Board Of Directors And The-job Consumption

Posted on:2013-01-06Degree:MasterType:Thesis
Country:ChinaCandidate:D W ZhouFull Text:PDF
GTID:2249330377954370Subject:Accounting
Abstract/Summary:PDF Full Text Request
At present, the-job consumption is still a widespread phenomenon in Chinese enterprises, this not only because manager’s salary is generally low in our country, but also rely on the defects of the system of the corporate governance. As an internal core of corporate governance mechanism, the board of directors is an important decision and regulatory agencies in the company, and how to establish a standardized and highly efficient board of directors is the key in building modern corporate governance structure, the efficiency of governance directly related to the survival and development of a company. As for the board of directors in the modern enterprise system, how to play an active role in corporate governance and how to deal with the relationship between different parts is the central subject and important guarantee. Therefore, the function that the board of directors at present reflects become very important, as a kind of new type of governance.mechanism, whether the board of directors improves governance efficiency, or play its own duties becomes a hot topic. And this article mainly includes five chapters content:The first chapter is the abstract introduction and analysis of the main problems of the-job consumption, and analyzes the background, theoretical meaning and expatiates the practical significance, the employment of the research methods, thoughts, the basic framework and the innovation points in this paper.The second chapter introduces literature review, it mainly includes four aspects, firstly it states the research literature of the-job consumption at home and abroad, and reclassifies the present researches and results;Secondly it summarize the research results that how the board of directors of the characteristics impact the-job consumption.In the third chapter it analyzes the theoretical foundation of the board governance and the function orientation, it introduces the existing theories as the its foundation:the agency costs theory, the agent responsibility theory and insider control theory, and then it points out the necessity that the board of directors exist. concludes and specifies characteristics of the board of directors according to the literature review and.The fourth and fifth chapter firstly introduced the definition of the variable according to the board of directors of the specific design features classification variables and the control variables; Secondly according to the second chapter of literature summary and theoretical research, puts forward the characteristics and the board of directors of the consumer relationship of the-job some research hypotheses to the board of directors features include a board of directors structure characteristics, the board of directors of the board of directors, formation behavior characteristic, the board of directors incentive features thought the independent variable and constructing the model between the two, and the empirical results were summarized, and the collection and analysis of the proposed research hypotheses of tested.With empirical method, chapter6analyses of the data that the board of directors influences the-job consumption, describes the variables of the corresponding statistical results and regression analysis data, analysis the relationship between the board of directors and the-job consumption, In addition, according to the final control nature, enterprise is divided into state-owned enterprise and non-state-owned enterprises, analyzes and compares different influence of background, and puts forward conclusions.Chapter7is the research conclusion and policy suggestions section. Based on the analysis of the listed companies we obtain correlations between them. And then it puts forward suggestions to the board of directors of the listed company management, such as certain size of the board, improve the proportion of the independent directors and incentive levels, advocate the chairman and general manager as two separated part and improves the quality of the members of the board, several countermeasures and suggestions. At last, it points out that the study limitations and problems which need to be studied further, provides direction for future research.
Keywords/Search Tags:features of the board of directors, independent directorsthe-job consumption
PDF Full Text Request
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