现代企业委托代理关系探析

On the Relationship of Modern Enterprises

探讨了我国现代企业全体股东通过股东会与经营管理者之间形成的委托代理关系链,分析了相应的委托代理问题的现状.从以完备的法律和制度设计为先行,健全公司治理结构和强化内部控制为突破,以优化契约设计、探索合理有效的报酬体系和支付方式为着力点,通畅信息传播、提高信息质量为辅助,培育职业经理人、独立董事、资本市场、民间审计和会计服务机构等市场保障环境为支撑等方面给出了规避委托代理问题的对策.

The paper firstly discusses the agency relationship chains of all stockholders and managers in our modem enterprises by stockholder meeting, and then analyzes present agency situation. On the basis of the perfect law and system design, sound corporate governance and improvement of interior control, keeping optimal design and seeking for the sound and effective salary system and method of payment, this paper tries to give some countermeasures to prevent the agency problems on the basis of market assuring environment, such as smooth information spread, high quality of information and training professional managers, independent dean, capital market, auditing and accounting service institute etc.