期刊文献+

论管理层控制系统:董事会治理的微观机制

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摘要 董事会治理是公司治理的核心。目前关于董事会治理的研究主要集中在董事会结构及其对公司经营决策的影响,缺乏对董事会治理的微观机制的分析。本文在对董事会职责梳理的基础上,提出了管理层控制系统概念,深入分析了董事会治理的具体机制,并基于代理理论和管家理论,将管理层控制系统分为代理关系型和管家关系型,最后比较了管理层控制系统与相关概念的区别和联系。
作者 蒋小敏
机构地区 上海金融学院
出处 《特区经济》 2012年第9期284-286,共3页 Special Zone Economy
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参考文献14

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