摘要
目前我国企业治理效率低下的主要原因之一是债权治理作用没有得到应有的发挥和重视,加强债权人控制、增进企业债权治理效率应成为完善企业治理的重点。本文认为,增进我国企业债权治理效率的可行途径主要包括三个方面,即加大债权治理作用力度,硬化债权约束和强化债权控制,以及突出强调大债权人的治理功能。
This paper shows that it is important to improve corporate governing based no creditors' rights and to intensify the role of the big creditors. By analyzing the main factors of the low governing efficiency of Chinese enterprises, this paper holds that there are three aspects to improve corporate governance: to enforce governing of creditor's rights, to reinforce debt control and to emphasize the function of the big creditors.
出处
《新疆大学学报(社会科学版)》
北大核心
2004年第3期12-15,共4页
Journal of Xinjiang University(Social Science Edition)
关键词
中国
企业治理
债权治理
融资结构
债权人
债权结构
<Keyword>rporate governance
governing of creditor's rights
governing efficiency
capital structure