摘要
中国上市公司特殊的股权结构、国有股权的所有者缺位、公司董事会功能异化、公司内部激励机制不完善和外部监管的乏力等原因,造成了严重的内部人控制问题。必须从引入战略投资者促使股权分散化、逐步完善独立董事制度、建立健全内部激励和约束机制、规范会计准则和信息披露制度等方面来解决我国上市公司内部人控制问题,逐步完善我国公司治理结构。
The serious “Insiders Control” problem of China's listed companies is caused by our special structure of shares holders, absence of state- holder, lack of role of directorate, imperfect inside incentive and weak outside supervising. To solve the problem and improve corporate governance structure, it is needed to introduce strategy investors to diversify shares holders, perfect independent directorate system, establish inside incentive and restricting structure, standardize the accounting norms and information open institution.
出处
《湘潭大学学报(哲学社会科学版)》
北大核心
2005年第5期138-141,共4页
Journal of Xiangtan University:Philosophy And Social Sciences
关键词
上市公司
公司治理结构
内部人控制
治理
listed companies
corporate governance structure
insiders control
countermeasure