社会责任对公司治理的影响——美国、日本、德国的比较

Influence of Social Responsibility on Corporate Governance:Comparison Between the USA,Japan and Germany

公司治理主权的理念可以分为股东主权型和利益相关者主权型两种,前者注重股东利益,后者注重利益相关者或社会利益。除交易成本、股份结构的区别之外,影响公司治理的主要因素是社会对公司的期待和公司对社会承担的社会责任。通过对美国、日本和德国的公司治理模式和社会责任的比较分析,对产生不同公司治理模式的原因进行了探讨,并对中国的公司治理模式提出了合理的建议。

Generally, the idea about corporate governance can be divided into two types, i.e. , governed simply by share holders and by all the stakeholders. The former makes much of just the interests of share holders, while the latter emphasizes all the relevant stakeholders or the social interests. In addition to the transaction cost and share structure, the two predominant influencing factors on corporate governance are what is being expected by the society from a corporation and which social responsibility a corporation promised to undertake. A comparative analysis was therefore made for corporate governance and CSR in USA, Germany and Japan to discuss the reasons why their corporate governance modes are so different from each other, with some suggestions recommended for the corporate governance in China＇ s corporations.