欧盟公司治理机制探析

Corporate Governance Mechanism in EU

在经历安然(Enron)、Woldcom和Ahold等公司丑闻后,各国加强了对公司治理的监管,作为政治经济联盟的欧盟也不例外。欧盟公司治理机制大致可以分为英国与德国两种模式,两种模式在内部治理机制、外部治理机制与中间层面治理机制上有很大不同。为了促进欧盟内部统一市场的形成,欧盟委员会出台了多种法令,以协调各国不同的公司治理机制。但是,欧盟公司治理机制的协调并不是一蹴而就的,仍有漫长的道路要走。

After Enron, Woldcom and Ahold corporate scandals, and so on, the countries had to strengthen the monitoring of corporate governance all over the world. EU, as a political and economic alliance, is no exception. EU corporate governance mechanisms can be roughly divided into two modes： Britain and Germany. The two models are quite different in its internal governance mechanism, external governance mechanism and governance mechanism between inside and outside. In order to form a unified market, the European commission have adopted a variety of laws to coordinate all the different corporate governance mechanism, hut the mechanism of EU co - ordination of corporate governance is not quick, there is still a long way to go.