美、日、德公司治理结构的比较——兼论对我国公司治理结构的完善

The Comparison on the Corporation Governance Framework of America, Japan and Germany——with a Comment on the Corporation Governance Framework of China

世界上存在着多种公司治理结构模式,但没有任何一个国家的模式是完美无缺的。作为典型模式的美、日、德三国,新近的立法虽有趋同之势,但公司治理结构上有多种不同之处,互有优劣,本文通过介绍、比较、分析,对三者进行一定的探讨,并以此对我国完善公司治理提出一些粗浅的建议。

There are several corporation governance models. However, no one can be regarded as perfect. As the typical models, the United States, Japan and Germany tend to be in accordance with each other in their recent development. But there are still several differences in the patterns of corporation governance, and all of them, has not only advantages but also disadvantages. This paper will discuss the different models of the corporate governance framework by introduction, comparison and analysis. Furthermore, this paper will conclude some superficial suggestions to enhance our country＇s legislation about the corporate governance and carry out some questions of this aspect.