美、日、韩公司财务控制权配置的比较与启示

Comparison of the Allocation of Corporate Financial Control among America,Japan and Korea and Its Implications

本文从公司股权结构、债务结构和董事会结构等方面,对美国、日本和韩国公司财务控制权配置模式进行了比较研究,并从政府规制、法律环境、管理文化等宏观层面上进行了成因分析,在借鉴国外经验的基础上,结合我国实际情况,提出了优化我国国有公司财务控制权配置的对策与建议。

From some aspects such as structure of stockholders＇ equity, debt structure and directorate structure, we make a comparison of allocation models of American, Japanese and Korean corporate financial control, and the cause analysis from aspects of government regulation, law environment and management culture. Using the foreign advanced experience for reference and considering the current situation of Chinese corporate, we put forward some countermeasures and suggestions for oDtimizing the allocation of Chinese state-owned corporate financial control.