公司治理研究综述.docVIP

PAGE PAGE 67 有关公司治理的研究综述 HIGHLIGHTS OF CORPORATION MANAGEMENT ( College of Business Management , Inner Mongolia University , Huhhot , China 010021) Abstract : 　The key for corporation management is to lay down a set of rules and regulations so as to improve efficiency in decision making and increase the accomplishment s of the enterprise. This management approach falls into two categories : the internal shakeup based on the property right and the agency theories on the one hand and the external streamlining centered round competition typical of a f remarket on the other. The board of directors plays a crucial role in a corporation’s internal shakeup. Corporations’financing structures and management modes differ due to disparities among nations with regard to historical background , cultural features and political system. However , in spite of the diversities , these structures and modes can be roughly divided into three groups : wide distribution of stockholding , concentrated stockholding , and family - cont rolled stockholding. Key words : 　corporation management ; trustor - trustee issue ; competition ; incentive ; financing structure 【英文摘要】The?Structure?of?Corporate?governance?is?a?Problem?in?the?economic?field?in?china,and?also?is?the?center?of?state-owned?reform.Guiding?by?the?modern?throries?of?Corporate?governance.in?west,It?provides?a?series?of?practical?ways?and?theoretical?measures?for?Chinese?corporate?reform.【关?键?词】公司治理结构/股东治理模式/剩余索取权/人力资本所有者Corporate?governance/siockholder?Corporate?governance/residual?claim/human?capital?proprietor公司治理理论综述 有关公司治理的研究很早就已存在，但是对其进行系统性的研究则始于20世纪80年代。综观国内外有关文献，可以发现人们对于公司治理的研究已经非常广泛，本文试图把它们纳入一个统一的分析框架。内容提要：1997年亚洲金融危机的影响还未完全消除，美国股市又相继爆出了安然、世通等一系列丑闻，公司治理问题一直在其中扮演着重要的角色。我国政府将建立有效的公司治理结构视为“现代企业制度”建设的核心内容，而加入WTO的承诺使得全面系统地处理这一问题显得更加紧迫。本文试图在契约（激励）理论发展的大背景下对公司治理的必威体育精装版进展作一回顾和评述，以期为所有关注公司治理理论和实践的人士提供一些新的视角和研究参考。 【内容提要】建立和完善公司治理结构，是国企公司化改革的核心所在，也是中国经济研究领域的一个热点和难点问题。在梳理与借鉴中西方公司治理理论基础上，探讨对我国公司制改革实践的指导意义。 [内容提要] 本文的评述主要集中在四个领域：一是追述