摘要
由于各国融资制度、股权结构与要素市场的差异,形成了三种不同的公司治理结构模式,并且这三种治理模式在经济全球化背景下呈现出一定程度的趋同。我国公司治理主导目标模式的选择,应切合我国的实际国情与吻合公司治理模式国际趋同的演变趋势,定位于"基于多方监控主体并存的、以内部监控为主"的治理模式。
Because of the differences on financial system, the equity structure and the factors market in different countries, three kinds of corporate governance models have been formed. And these models, to some extent, are getting convergent under the background of the economic globalization. The ruling model of China's corporate governance should be based on the actual domestic conditions and in line with the tendency of international corporate governance models, targeting at the model ' several basic supervisory bodies are shunt-wound, and mainly is the inner supervision.'
出处
《审计与经济研究》
北大核心
2004年第6期49-53,共5页
Journal of Audit & Economics