| 管理层风险特质、董事会治理与科技保险参保意愿 |
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| 引用本文： | 吕文栋,赵杨.管理层风险特质、董事会治理与科技保险参保意愿[J].科研管理,2016,37(8):113-122. |
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| 作者姓名： | 吕文栋 赵杨 |
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| 作者单位： | 1对外经济贸易大学国际商学院，北京100029；;
2中央财经大学中国互联网经济研究院，北京100081 |
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| 基金项目： | 国家软科学项目，中央财经大学青年教师发展基金，国家社科基金重大项目，北京市软科学项目，国家自然科学基金 |
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| 摘 要： | 本文综合行为金融、公司治理和公司金融理论构建科技保险参保意愿影响因素的理论模型,并基于浙江省635家高新技术企业的问卷调查数据进行实证检验。结论表明:第一,管理层风险偏好和管理层风险认知对高新技术企业科技保险参保意愿具有显著影响:风险喜好型管理者更倾向于采取风险自担策略,抑制科技保险需求;而较高的风险认知则有助于提升企业购买科技保险的意愿。第二,良好的董事会治理有助于提升企业风险管理,独立董事占比越高,企业购买科技保险的意愿越强。第三,管理层风险认知在董事会独立性与企业参保意愿之间发挥部分中介作用,这意味着董事会治理可以通过影响管理层风险认知,间接作用于企业的风险管理决策。
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| 关 键 词： | 高新技术企业 科技保险参保意愿 管理层风险偏好 管理层风险认知 董事会治理 |
| 收稿时间： | 2015-09-07 |
Managerial risk characteristics,board governance and willingness to purchase science and technology insurance |
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| Lv Wendong,Zhao Yang.Managerial risk characteristics,board governance and willingness to purchase science and technology insurance[J].Science Research Management,2016,37(8):113-122. |
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| Authors: | Lv Wendong Zhao Yang |
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| Institution: | 1. International Business School, University of International Business and Economics, Beijing 100029, China;
（2. CCIE of Central University of Finance and Economics, Beijing 100081, China |
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| Abstract: | Based on a survey data of 635 high-tech enterprises in Zhejiang province, this paper empirically tested the determinants of science and technology insurance (S&T insurance). The results indicate that: firstly, managerial risk appetite and risk perception can directly affect the needs of S&T insurance. Specifically, risk preference will reduce the need of S&T insurance, while risk perception will increase it. Secondly, board governance is effective for enterprise risk management, the higher the proportion of independent directors, the stronger the willingness to purchase S&T insurance. Third, risk perception is a mediator between board independence and willingness to purchase S&T insurance, while the mediating effect of risk appetite is insignificant. |
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| Keywords: | high-tech enterprises willingness to purchase S&T insurance managerial risk appetite managerial risk perception board governance |
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