航空制造企业独立董事比例与公司绩效关系分析

摘要

独立董事制度是公司治理结构的重要组成部分，而独立董事比例研究是提升企业管理效率、提升董事会公平性和独立性的关键途径。通过对7家航空制造企业上市公司2011－2013年度公布年报的数据进行分析，得出如下结论：我国航空制造企业独立董事比例偏低，独立董事的人数与公司业绩呈负相关，独立董事的比例与公司业绩有明显倒 U 型相关关系。%Independent director system is an important part of corporate governance structure while the optimi-zing of the proportion of independent directors is a key way to enhance not only the management efficiency of the enterprises but also the fairness and independence of the Board of Directors.By analyzing the data of the 2011---2013 Annual Report of the 7 listed aviation enterprises,the article points out that the proportion of in-dependent directors in aviation manufacturing enterprises is relatively low,the number of independent directors and corporate performance is negatively correlated and the proportion of independent directors and corporate performance present significantly inverted U-shaped relationship.