摘要
本文基于对全球历次重大的公司治理危机事件的回顾,应用新制度经济学中正式制度与非正式制度的辩证关系原理,剖析了公司治理制度失效的根源。研究结论表明,长期以来全球范围内公司治理忽视非正式制度的建设,造成了公司治理制度结构的失衡和控制机制的失效,从而引发道德风险的泛滥和公司治理的根本失败。因此,从内外部治理的双重角度强化伦理治理机制,弥补公司治理制度体系中非正式制度的缺失,是保持公司治理结构稳定和提高公司治理效率的内在要求。
Based on review of previous significant corporate governance crisis events occurred in the world history,and applying principles of dialectic relations between formal and informal institutions in New Institutional Economics,this paper analyzes the resource of failure of corporate governance system.The research results show the neglect of informal institutions construction globally for a long term problem causes imbalance of corporate governance institutional structure and leads to invalid control mechanism,hence inevitably brings about moral hazard flood and fundamental failure of corporate governance.Therefore strengthening ethical governance through internal and external governance in order to make up for informal institutional deficiency is the intrinsic requirement to keep corporate governance structure stabilized and improve corporate governance efficiency.
出处
《中南财经政法大学学报》
CSSCI
北大核心
2010年第5期10-15,共6页
Journal of Zhongnan University of Economics and Law
基金
国家自然科学基金项目"企业家道德发展阶段与企业持续成长关联性实证研究"(70972084)
山东省哲学社会科学规划项目"公司治理中的伦理治理研究"(07BJGJ06)
关键词
公司治理危机
新制度经济学
控制机制
伦理治理
Corporate Governance Crisis
New Institutional Economics
Control Mechanism
Ethical Governance