家族企业公司治理成本研究

Research on the Corporate Governance Cost of Family Business

公司治理成本分为公司治理机构的组织成本、总代理成本和协调决策成本三大部分。与非家族企业相比,家族企业治理成本的特征主要体现在代理成本相对较低,决策成本和协调成本随着企业的发展而不断增大三个方面。在治理成本的应用中,政府应充分考虑家族企业治理成本的表现特征对企业评价体系的影响,而家族企业则要重点寻找本企业的适度治理成本以加强公司治理建设。

The corporate governance cost comprises organization cost of governance structure, general agency cost and harmony and decision - making cost. Compared with other types of enterprises, the governance cost of family business has three distinct characters, agency cost is comparatively lower and the decision- making cost and harmony cost continually increases with the family business development. As to the apply of governance cost, the government should consider the impact that the characters of governance cost of family business have on the system of enterprise appraisement and family business should focus on the searching for proper governance cost in order to strengthen the building of corporate governance.