摘要
公司治理结构的核心在于为利益相关者证实事后信息,这有利于利益相关者根据事后信息进一步选择合约。不同的公司治理模式在信息披露方面各有自己的特点。好的公司治理结构就是能够准确证实信息,并能够根据信息灵活地重新配置生产要素。
The core of corporate governance is to confirm information afterwards for stakeholders, which helps stakeholders with their choice of contract. Due to the differences in the pattern of corporate governance, corporations differ from one another in releasing information. Good corporation governance features accuracy of information confirmation, which makes possible flexible rearrangement of the production elements.
出处
《广州大学学报(社会科学版)》
2005年第6期60-64,共5页
Journal of Guangzhou University:Social Science Edition
基金
国家自然科学基金资助项目(40371050)湖南省社会科学规划课题(03YB20)
关键词
公司治理结构
信息证实
剩余控制权
corporate governance
information confirmation
residual rights of control