中西文化差异对公司治理结构的影响及其比较分析

The Influences and Contractive Analyses of Differences between Chinese and Western Cultures on the Corporate Governance Structure

在反思中国企业改革以来的种种思路及其经实践检验的绩效以后,人们开始进行深层次的思考,为什么我国引进的公司治理结构与西方的公司治理结构在形式上很接近,但执行起来就是走样呢?究其原因,主要在于文化方面存在着重大的差异。因此,文章围绕建立公司法人治理结构这个中心从五个方面对中西文化进行比较分析具有重要意义。

After introspecting various conceptions of Chinese business enterprise reform and the results tested by practice, it is thought deeply that why the similar form of corporate governance structure adopted by both Chinese and Western enterprises will cause different results, why is it so？ The main reason for it is the remarkable cultural difference. This paper will make a comparative analysis of the differences between Chinese and Western culture to establish corporate governance structure from the following five aspects.