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基于虚拟股份的和谐共决制——中国国有企业员工参与公司治理模式 被引量:1

"Harmonious Unanimous Decision-making Pattern Based On Virtual Share"——The Pattern of Employee Participating in Corporate Governance in Chinese State-owned Enterprise
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摘要 本文提出了一个系统化的中国国有企业员工参与公司治理模式,即"基于虚拟股份的和谐共决制",界定了模式的基本涵义和主要内容,并构建了该模式运行质量评价体系"。基于虚拟股份的和谐共决制"明确国有企业员工参与公司治理的基础、程序等方面的制度安排,以较为合理的微观制度安排确保国有企业员工对于公司治理的实质性参与;运行质量评价体系主要从运行质量评价体系构建的基本原则的确定、运行质量评价指标的设计以及运行质量评价方法的选择等方面进行,通过最终确定的"基于虚拟股份的和谐共决制"运行质量评价指数,能够对国有企业施行该模式的质量进行较为全面的评价。 This paper constructed a systematic pattern of employee participating in corporate governance in Chinese State-owned Enterprise---the harmonious unanimous decision-making pattern based on virtual share.And it gave us a detailed introduction of this pattern,for example,what are the connotation and the main idea of it?Furthermore,this paper set an evaluation system of the operating quality of this pattern.
出处 《财会通讯(下)》 2009年第10期64-69,161,共6页 Communication of Finance and Accounting
关键词 国有企业 员工参与 公司治理 State-owned Enterprise Employee Participating Corporate Governance
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参考文献4

  • 1李维安.《中国公司治理评价系统》,南开大学出版社2005年版.
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二级参考文献8

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