在现在这个激烈竞争的时代，高管对上市公司投资行为的影响越来越大。高管是公司投资决策的制定者和执行者，但是已有关于高管特征的研究仅涉及年龄、教育、任期、职业背景、社会经济地位等几个方面，较少涉及高管性别差异对上市公司投资行为的影响。而高管性别差异又可能是影响上市公司投资行为的重要因素之一，所以关于高管性别差异对上市公司投资行为的影响分析是必不可少的。本文从固定资产投资、无形资产投资、长期股权投资这三个方面进行考察，计算、分析由于高管性别差异对这三个方面投资比率的影响。从而得出优秀的女性高管和男性高管一样，可以为上市公司做出正确的、适当的投资决策。所以在任用高管时不应有性别歧视，应提高女性在上市公司高管中的比例，从而有利于高管做出对上市公司有利的投资决策、投资行为。%The influence of executives on the listed company becomes larger and larger with the present era of fierce competition. Executives of the company are the investment's decision-makers and implementers, but the existing researches on the characteristics of the executives only involved in age, education, tenure, professional background and socio-economic status, less involved in the effect of the gender differences of executives on the listed company investment. And the gender differences of executives on the listed company may be one of the important factors in investment behavior, so the analysis of the effect of the gender differences of executives on the listed company investment is very essential. This paper made an inspect on three aspects, namely investment in fixed assets, intangible assets, investments, long-term equity investments, then calculated and analyzed the influence of gender differences of executives on them. So it turns out that outstanding females can make the correct and appropriate investment decisions for the listed company as well as males. Therefore, there should not be gender discrimination in the employment of executives, and it's essential to increase the proportion of females in executives in the listed company, thus making it easier for executives to make better investment decisions and perform better investment behaviors.
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