利益相关者治理评价和治理指数——基于中国最具价值上市公司评价被引量：4

Governance Appraisal and Governance Index on Stakeholders

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摘要本文对中国最具价值上市公司利益相关者治理机制所做的评价显示:(1)上市公司利益相关者治理指数较低,在不同上市公司之间的分布不均衡,利益相关者治理机制较为薄弱。上市公司利益相关者参与程度的表现不如利益相关者和谐程度。中小股东参与和权益保护程度亟待提高。(2)2003、2004年中国最具价值上市公司利益相关者治理机制相对样本总体较好。2004年中国最具价值上市公司利益相关者参与程度显著高于样本中的其他上市公司,同时2004年中国最具价值上市公司利益相关者参与程度高于2003年中国最具价值上市公司,但是利益相关者和谐程度则不然。 The appraisals of stakeholders governance mechanisms of Chinese listed companies find that：（1） Given the weak governance mechanism,Chinese listed companies have low stakeholder governance index,and the status quo varies among the companies. Participation of small shareholders and their interest protection are to improve. （2） Stakeholders govemance mechanism of 03＇＆ 04＇ Most Valuabl~ China Listed Companies is better than the average and their stakeholder participation is remarkably higher.The 04＇ data improves over the previous year in terms of stakeholder participation, but not the stakeholder harmony.

作者唐跃军张贻燊

机构地区复旦大学管理学院

出处《证券市场导报》 CSSCI 北大核心 2007年第5期63-71,共9页 Securities Market Herald

基金复旦大学管理学院青年科学研究基金(编号:70532001)

关键词利益相关者治理评价治理机制利益相关者治理指数 stakeholders governance appraisal govemance mechanism stakeholder govemance index

分类号 F271 [经济管理—企业管理]

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