论文部分内容阅读
一、独立董事制度的国际绩效 (一)独立董事制度在美国的绩效。 美国是最早开始实施独立(外部)董事制度的国家,从70年代开始,美国公司董事会中的外部董事人数不断增多,目前,一般上市公司中独立董事约占董事会总人数的2/3。一些实证研究成果从以下几方面分析了美国独立董事制度的实施对企业治理结构和企业业绩的影响。
I. International Performance of Independent Director System (I) Performance of Independent Director System in the United States. The United States was the earliest country to start implementing an independent (external) system of directors. Since the 1970s, the number of external directors in the board of directors of U.S. companies has been on the rise. At present, the number of independent directors in general public companies accounts for about two-thirds of the total number of the board of directors. Some empirical findings analyze the impact of the implementation of the system of independent directors in the United States on the structure of corporate governance and business performance from the following aspects.