随着公司治理实践的深入,由于经理固守职位而衍生的管理防御问题日益受到关注。经理管理防御研究对解释企业现实经理人的财务行为提供了一个新的视角。本文系统梳理了经理管理防御的行为动机及影响因素,分析和评述了管理防御行为的经济后果,探讨了经理管理防御水平的测度问题,指出了该研究目前尚存在的不足和未来的研究重点。
With the development of corporate governance practice,managerial entrenchment issue has been paid more and more attention.The research on managerial entrenchment provides a new perspective to explain the reality of corporate financial behavior of corporate managers.This study generalizes orderly behavioral motive and influence factors of managerial entrenchment,and relevant economic consequences are analyzed systematically.The paper discusses the existing methods of measuring the level of managerial entrenchment.we also analyzed the research situation and the problems.Finally,we points out the emphasis of the managerial entrenchment study in the future in China.