摘要
公司治理的失效是导致金融危机的原因之一。国际社会在金融危机后的公司治理改革,重点应放在提高董事会的责任、加强风险控制和改善薪酬制度等方面。从近年来公司治理改革的发展趋势看,维护监管与灵活性的平衡已经成为新一轮公司治理改革的出发点。越来越多的国家实行公司治理规范的"服从或解释"规则。在给予公司充分的治理选择权的条件下,通过提高透明度,加强市场约束和问责性。
Corporation governance dysfunction is one of the main causes for the outbreak of the global financial crisis.Corporate governance reforms promoted by the international community after the financial crisis should focus on raising responsibilities for the board of directors,strengthening risk control and improving the payment system.The trend of corporate government reforms in recent years indicates that an effective monitoring and a flexible balance have already become a target for a new round of corporate governance reforms.More and more countries have applied the 'comply-or-explain' principle to their corporate governance reforms.While extending to their corporations full power on their governance,these countries have also tried to strengthen their market binding and accountability systems through increasing their transparency.
出处
《国际经济评论》
CSSCI
北大核心
2012年第4期108-120,7,共13页
International Economic Review