公司治理制度的失衡与失效及其改革新方向:新制度经济学视角考察

Imbalance and Failure of the Corporate Governance Institutional System:Visual Angle of Institutional Economics

新制度经济学把制度分解为正式制度和非正式制度两大类,认为两类制度各具特色、相互依存、相互补充,构成了制度的整体实施框架。公司治理属于制度的范畴,其中的正式制度和非正式制度必须兼容互补方能发挥治理作用,然而公司治理中伦理机制的缺失几乎是全球性的普遍问题,造成公司治理制度的失衡与失效,进行企业伦理与公司治理制度的整合是当前形势下公司治理改革的方向。

New Institutional Economics divides institutions into two categories： formal and informal institutions, and think these two types of distinctive institutions are mutually interdependent and complementary to each other, form a framework for implementation of the institution as a whole. As corporate governance belongs to the scope of institutions, in which the formal and informal institutions must be compatible and complementary to play governance role, however, the absence of ethical mechanism of corporate governance is almost a global problem, causing imbalanee and failure of the corporate governance institutional system. To integrate business ethics with corporate governance institutions is the direction of corporate governance reform under current situation.