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论文编号：	8391
作者编号：	2120142491
上传时间：	2016/6/9 9:30:22
中文题目：	中国上市公司监事会监督有效性研究
英文题目：	The Research on Effectiveness of Board of Supervisors of the Listed Companies in China
指导老师：	郝臣
中文关键字：	监事会；公司绩效；监督职能；有效性
英文关键字：	the board of supervisors; corporate performance; supervise functions; effectiveness
中文摘要：	监事会成员是由股东代表和职工代表共同组成的，其任务是对董事和高层管理人员的业务活动进行监督，并对公司对外公布的财务报表进行把关的机构。虽然1993年公司法就从法律层面上在内部规定了监事会作为公司内部的组织结构，但是直至今日，都有许多学者质疑监事会监督的有效性，并由此引发了激烈的讨论。随着公司的合法合规经营日益受到人们的重视，对于公司内部监督机构的讨论也在不断升温，在这当中，监事会无疑也应该发挥其应有的作用。只有监事会真正尽职尽责地履行了自己的法定职能，才能够在最大程度上保障广大股东和利益相关者的利益，从而在根本上提高公司的价值。 本文通过回顾监事会相关文献和监事会的理论基础，梳理了监事会制度的运行现状，对监事会的职能进行了探讨，并利用2006年至2015年上交所上市公司为样本，对监事会制度的实施效果建立了面板数据多元回归模型，结果发现监事会规模、监事会持股与公司绩效呈负相关关系，监事会会议次数、监事平均年龄、监事平均学历与监事性别比例对公司绩效均无显著影响。这表明监事会特征并不能够影响公司的财务表现，甚至有一些负向的影响。这表明目前我国上市公司的监事会尚没有进行有效的监督，监事会治理水平仍有待提高。 最后，本文通过联系中国监事会治理的现状，提出了促进监管方、企业自身和社会评价体系对于监事会治理的观念转变、加强监事会运行独立性和优化监事来源于任职资格的建议，希望能够通过提高监事会治理的水平，使监事会能够切实地履行自身的监督职责，使整个市场向着一种更加健康的方向发展。
英文摘要：	The board of supervisors is consisted of supervisors elected by shareholder and workers congress. The function of the board of supervisors is to supervise company’s daily business activities and company’s financial report. Since the system of the board of supervisors has established, its effectiveness in corporate governance becomes an issue hotly debated by many scholars. As the number of listed companies in China is increasing and the scale of listed companies become lager and lager, the supervisory role of the board of supervisors can’t be ignored. The board of supervisors really play its supervisory role or not, is of great significance to the protection of the interests of shareholders and to realization of the company value maximization and social effect. This paper reviews the related literature of the board of supervisors, as well as the theoretical foundation of the board of supervisors. Combing operation status quo of the board of supervisors system, the functions of the board of supervisors has been discussed. What’s more, this paper establish a panel data regression model in order to analyze the relationship between several characteristics of the board of supervisors of listed companies and corporate performance, using the Shanghai Stock Exchange listed companies during 2006 to 2015 as a sample. The results come out that the board of supervisors system has a certain impact on the company's performance, but the implementation of the effect is not ideal, there are still many problems to solve. Finally, in order to continuously improve the governance condition of listed company in China , and the board of supervisors in our country can play its due role , this paper find the logic behind the result, combined with the reality of corporate governance of our country, and put forward several suggestions.
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