西方公司丑闻对中国公司治理的借鉴意义

Reference to Chinese Corporate Governance from Western Corporation Scandal

近几年西方国家频频发生的公司丑闻,表明了西方公司治理机制自身存在缺陷。通过分析这些缺陷,可以在股权结构、公司治理结构、监控机制和治理理念方面发现市场导向型模式和网络导向型模式的差异。对于中国建立合理的公司治理模式有重大意义。

In recent years the corporate scandals frequently happen in western countries. These indicate there are indigenous defects in corporate governance mechanism of western corporations. By analyzing the cause of these defects, we can find there are differences in equity ownership structure, corporate governance structure, supervision mechanism and governance concept between market-oriented model and network-oriented model. That is significant for China to establish rational corporate governance model.