公司治理结构的国际比较及发展趋势研究

A International Comparative Study of Corporate Governance and its Tendency

从世界范围考察 ,公司治理结构可以概括为英美模式、大陆模式、东南亚模式 ,三种模式各有特点 ,近年来全球公司治理结构出现了趋同势头 ,特别是在OECD制定并发布公司治理结构原则之后 ,在公司治理的基本原则、要求和框架方面 ,国际上达成了一些基本共识。中国国有企业改革 ,重点是建立内部监管与外部监管相结合 。

Corporate goverance, which could be summarized into three different kinds: American British model, mainland model, and South east Asia model, is an effective system in administration and control of corporation. In recent years, corporate governance has shown a worldwide tendency of converging. Especially after OECD issued the principles of corporate governance, some important agreements on the fundamental principles, demands, and frames of corporate governance were reached internationally. Reformation of China's state owned companies should be based on the combination of inside and outside supervision mechanism, while the former is the mostly recommended.