公司法人治理结构的国际趋同趋势及对我国公司治理的启示

On the Tendency of Global Sameness in the Structure of Corporate Governing and Its Revelation to Corporate governing in China

通过对近年来国际上不同公司法人治理模式的趋势比较,结合目前我国公司治理现状之不足,进一步分析阐述了其有效治理的措施:构造股权多元化结构,科学确定对经营者的报酬激励机制,强化共同管理机制以及对注册会计师职业行为的监管与审计逆向选择的治理等来有效完善我国的公司治理结构。

This article compares the tendencies of different corporate governance structures used recently worldwide. It also tries to analyze and state the effective measures of corporate governance by comparing the present corporate governance and its limitations in our country. The structure of corporate governance in our country can be improved by forming the plurality of stockholders＇ equity, scientifically determining businessmen＇s reward impelling mechanism, intensifying common governing mechanism, supervising the professional behavior of Certified Public Accountant and governing of reversal selection of auditing.