公司治理效率述评及其引申

The Commentary and Its Extension of the Efficiency of Corporate Governance

近年来,公司治理成为人们关注的焦点,公司治理效率与评价成为研究的热点问题。国内外多数学者将公司治理效率等同于公司业绩,也有学者用公司治理收益等指标计量公司治理效率。公司治理成本被认为是衡量公司治理效率的重要指标。在对公司治理与公司价值等关系进行规范与实证研究的基础上,国内外学者和研究机构构建了不同的公司治理评价系统。

In recent years,corporate governance became the focus of attention,and the efficiency of corporate governance and evaluation become a hot research issue.Most scholars think the efficiency of corporate governance is equal to company performance.Corporate governance income can also be used by some scholars to evaluate the efficiency of corporate governance.Corporate governance cost is considered to be an important indicator of the efficiency of corporate governance.Based on the normative research and empirical research on the relationship between company value and corporate governance,domestic and international scholars and research institutions represent different evaluation systems of corporate governance.