摘要
公司治理结构是现代企业制度中最重要的组织架构,是公司管理的核心和关键。我国上市公司中普遍存在着内部人控制公司运营,外部监管着力不足,缺乏对经理人的有效激励和约束,代理人侵害委托人权益等问题。为此,有必要以公司治理结构的本质属性为切入点,分析我国上市公司治理结构的现状及归因,进而提出优化股权结构,加强董事会和监事会建设,建立有效的股权激励机制,健全外部治理保障体系等完善对策。
Corporate governance is the most important organizational structure of the modern enterprise system.It is still the core and key of the corporate management.There are many questions just like the internal control of the company operating,external monitoring force is not enough,lack of effective incentives and constraints for managers,the principal interest damaged by the agent and so on in the listed companies in China currently.Therefore,it's essential to analyze the status and the reason of the governance structure of listed companies,with attributing the nature of corporate governance as the starting point.And then propose solutions like optimizing the ownership structure,strengthen the board and the supervisory board,establishing an effective equity incentive mechanism,perfect security system of the external governance and so on.
出处
《哈尔滨商业大学学报(社会科学版)》
2011年第1期31-34,共4页
Journal of Harbin University of Commerce:Social Science Edition
基金
国家社会科学基金项目(08BTY018)
关键词
公司治理结构
股权结构
独立董事
监事会
激励机制
corporate governance
ownership structure
independent director
board of supervisors
incentives