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中文摘要：
本研究从董事会职能角度考察了董事会战略参与的经济效应,并基于董事会结构探讨了董事会监督治理职能与战略服务职能间的兼容性对战略参与效应的影响。实证结果表明,董事会参与公司战略管理并没有实现预期的业绩改善,两职合一、独立董事比例对董事会战略参与效应具有正向调节作用,而董事会规模则具有负向调节效应。研究结果总体表明,董事会监督治理职能与战略服务职能具有融合的必要性和可能性,融合两种职能更有利于董事会效能的发挥。
英文摘要：
The study examines the economic effect of board strategy involvement from the perspective of board functions.Furthermore the authors explore the compatibility between board＇s monitoring governance role and strategic service role based on board structure,and the effects of compatibility on strategic involvement.The empirical results suggest that board＇s involvement in company＇ strategic management does not lead to a better corporate performance as expected,that the Chairman/CEO duality and the ratio of outside directors have positive mediating effect on board strategic involvement effects,and that board size has negative mediating effect.The research results show the possibility and necessity for integrating the monitoring governance role and strategic service role,and integrating the two roles is beneficial to the board in implementing its roles.
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