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中文摘要：
以中国上市公司为样本，实证检验了战略委员会与企业绩效的关系。实证结果显示，战略委员会的设立对企业绩效没有直接的正向影响，上市公司同时设立战略委员会与审计委员会并不能促进企业绩效的改善，设立战略委员会的上市公司的非独立董事比例对企业绩效没有显著的正向影响。这表明，目前中国上市公司战略委员会仅仅处于“消极合规”阶段，并没有在企业战略决策制定和重大投资决策中发挥重要作用。
英文摘要：
This study empirically examines the relationship between strategic committee and firm performance by taking China＇s listed companies as the sample. The empirical results show that the establishment of strategic committee has no positive effect on firm performance. The interaction between strategic committee and audit committee can not improve firm performance. In addition, the ratio of non- independent directors in the company that has established strategic committee has no significantly positive influence on finn performance. These results indicate that strategic committees in China＇ s listed companies only operate negatively to satisfy regulations, which do not play the important role on finn strategy formulation and significant investment decisions.
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