中国公司治理法律制度的形成和价值取向

Formation and Value of Chinese Corporate Governance System

在有关中国公司治理应当是什么样这种公司治理的"应当"的问题上,很多学者提出了很多看法。公司治理可以分为重视股东利益的股东主权型公司治理模式和重视职工等利益相关者利益的利益相关者公司治理模式,因此,学者们提出的看法也可以概括到这两种模式中。总体来看,2005年《公司法》的价值取向是保护中小股东。但是对公司治理的形成来讲,社会规范或者社会对公司的角色期待以及公司自身的认知等因素是重要的,应该从中国社会的对公司的角色期待如何或者中国社会责任应当如何的角度出发分析公司治理制度的趋向。从和谐社会的建设的社会目标来看,中国的公司治理发展方向应该是利益相关者主权型模式,尤其是侧重于职工的模式,而不是股东主权型公司治理模式。

How does the corporate governance in China.9 A lot of scholars have various opinions for this problem. The corporate governance can be divided into two. One is a type to value the shareholder＇s interest. The other is a type to value stakeholder＇s profit. The corporate governance that 2005 Corporate Law provides is a type to value shareholder＇s interest. How ever social role expectation and social norm has a big influence to the formation of the corporate governance system. Therefore, it is necessary to analyze the corporate governance of China from this aspect. The corporate governance of China should be a type of the stakeholder valuing, especially it should he a type of the employee valuing because target of Chinese social is harmonious society, should not be a type of corporate governance to value shareholder＇s interest.