中文摘要：

以12个指标评估中国百强公司网络投资者关系管理（IRM）的及时性,通过董事会结构和股权结构两个维度对公司治理与公司网络IRM及时性的关系进行实证检验。研究发现：公司治理机制尤其是股权结构对网络IRM及时性产生了显著影响,高管持股激励机制及国有性质股权有利于提升网络IRM及时性,而第一大股东对网络IRM及时性具有显著的负面影响;中国百强虽均建有网站,但对网络IRM及时性的重视度不足,及时性分值普遍偏低,中国公司的网络IRM活动尚需有效的引导。

英文摘要：

This paper use 12 indicators to assess timeliness of China＇s top 100 listed companies internet investor relationship management（IRM） ,and examines relationship between corporate governance and timeliness of internet IRM from two dimensions of board structure and ownership structure.The empirical results show that mechanism of corporate governance,especially ownership structure,significantly affects the timeliness of internet IRM.The incentive mechanism of managerial ownership and state shareholding are helpful to improve the timeliness,whereas the largest shareholder has significant negative effects on the timeliness.Although China＇s top 100 have constructed their websites,insufficient emphasis is being paid to the timeliness of internet IRM.As a result,China＇s top 100 generally have relatively low timeliness score,which means that Chinese companies internet IRM need to be effectively guided.