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公司财务风险主要受外部经济环境和公司自身问题影响,其中公司自身的不合理性是风险发生的主要原因。公司自身问题主要包括公司治理结构不完善、管理效率低下以及资本结构不合理等。在这些因素中,公司治理占据着重要的地位,而董事会特征作为公司治理的核心,对公司的财务风险会产生很大的影响。基于以上分析,本文从董事会的规模、独立董事的比例以及董事长与总经理两职合一等方面分析董事会特征对公司财务风险所造成的影响,这在一定程度上可有效地降低公司的财务风险。
The financial risk of the company is mainly affected by the external economic environment and the problems of the company itself, among which the unreasonableness of the company is the main reason of the risk. The company’s own problems mainly include the imperfect corporate governance structure, inefficient management and unreasonable capital structure. Among these factors, corporate governance occupies an important position, and the characteristics of the board of directors as the core of corporate governance, will have a great impact on the company’s financial risk. Based on the above analysis, the paper analyzes the impact of the characteristics of the board of directors on the financial risks of the company from the aspects of the size of the board of directors, the proportion of independent directors, and the combination of the two posts of the board chairman and the general manager. This can effectively reduce the company’s financial performance to a certain extent. risk.