摘要
公司治理结构的研究是近年来的热点问题。中国的许多公司都建立了“貌似规范”的公司治理结构,但“形似而神不似”的现象却引人深思。每种制度的背后都有着相应的文化模式在支撑,制度实施的效率也取决于制度与文化的匹配程度。我们在进行公司治理的改革时必须正视我国特有的文化,针对文化的特点进行公司治理模式的“本土化”。
The study on corporate governance is always a hot topic in recent years. Corporate governance structure has been built in many companies of China. But the phenomena of low efficiency of corporate governance make us think it over. Behind every institution, there are corresponding culture supporting them, and the efficiency of institution is also partly decided by the match of them. So, we must realize the special Chinese culture functions in corporate governance and make the corporate governance model learned from western country localized to Chinese culture.
出处
《财经科学》
CSSCI
北大核心
2005年第4期118-122,共5页
Finance & Economics