摘要
传统企业理论认为公司控制权属于公司的所有者,即股东所有,公司治理奉行股东至上。新的利益相关者理论认为股东只是公司相关利益者中的一员,公司治理不能只考虑所有者,而应该是所有利益相关者参与的共同治理模式。本文揭示了共同治理模式的重要意义,并以债权人参与公司治理为例,部分地从财务角度对此作了详细分析。
Traditional corporate governance theory holds that the rights of corporate control belong to corporate owners, that is, stockholders control the corporate, and advocate 'stockholder paramountcy' corporate governance model. Current new stakeholder theory argues that stockholder is only one of corporate stakeholders, and corporate governance should be co-governance by all stakeholders, instead of stockholder along. This article points out the signification of co-governance, and analyzes this in part from the facet of finance, with the aspect of debtors' participating in corporate governance.
出处
《科技和产业》
2005年第7期47-49,64,共4页
Science Technology and Industry
关键词
公司治理
共同治理
债权人
Corporate Governance
Co-governance
Debtor