文献类型：期刊文献

中文题名：党委参与治理、内部控制质量与国有企业绩效

英文题名：The Participation of the Party Committee in the Governance,the Internal Quality Control and the Performance of State-owned Enterprises

作者：崔九九[1]

机构：[1]新乡学院商学院,河南新乡453003

第一机构：新乡学院商学院

年份：2021

期号：4

起止页码：15-23

中文期刊名：贵州财经大学学报

外文期刊名：Journal of Guizhou University of Finance and Economics

收录：CSTPCD;;国家哲学社会科学学术期刊数据库;北大核心:【北大核心2020】；CSSCI:【CSSCI2021_2022】；

基金：2021河南省软科学研究计划项目“新发展格局下河南省上市公司质量评价与提升策略研究”项目编号(212400410545)。

语种：中文

中文关键词：党委参与治理;国有企业绩效;内部控制质量;中介效应

外文关键词：party committees participating in governance;state-owned enterprises performance;internal control quality;intermediary effect

摘要：利用手工搜集的2010~2019年沪深A股国有上市企业党委参与治理数据,研究党委参与治理对国有企业绩效的影响及其作用路径。研究结果表明:党委参与治理能够显著提高国有企业绩效;党委以嵌入董事会和经理层方式参与治理能够起到提高国有企业绩效的作用,但党委以嵌入监事会方式参与治理未能显著提高国有企业绩效;党委参与治理能够显著提高国有企业内部控制质量,内部控制质量在党委参与治理与国有企业绩效的关系中起到了部分中介作用;进一步考察党委参与治理对不同类型国有企业绩效影响的异质性后发现,在商业竞争类国有企业中,党委参与治理对企业绩效起到了显著的提升作用,并且内部控制质量在其中发挥了部分中介效应,但在特定功能类国有企业中,党委参与治理未能有效提高企业绩效。研究结论为国有企业党委嵌入公司治理结构的合理性和有效性提供了经验证据。
Using the hand-collected data of party committees participating in governance of state-owned enterprises listed Shanghai and Shenzhen A-share from 2010 to 2019,this paper studies the influence of party committees participating in governance on the state-owned enterprises performance and its role path.The results show that party committees participating in governance can significantly improve state-owned enterprises performance;party committees participating in governance by embedding board of directors and managers can improve state-owned enterprises performance while party committees participating in governance by embedding board of supervisors has no significant effect on improving state-owned enterprises performance;party committees participating in governance can significantly improve internal control quality of state-owned enterprises and internal control quality plays a partial intermediary role in the relationship between party committees participating in governance and state-owned enterprises performance.Further,this paper examines the heterogeneity that party committees participating in governance affect the performance of different types of state-owned enterprises,find that party committees participating in governance plays a significant role in improving the performance of commercial competitive state-owned enterprises and internal control quality plays a partial intermediary effect,but party committees participating in governance fails to effectively improve the performance of state-owned enterprises with specific functions.