公司治理模式再造研究——以信息对称为视角

A Study on Reengineering of Corporate Governance Model——Information Symmetric Perspective

百年来公司内部一直延续着股东会、董事会、经理人三层治理结构和监督激励双重治理模式,这种治理结构带来信息不对称并引发监督激励一系列弊端。在信息社会的今天,传统治理模式即将走到尽头,新的治理模式将以信息对称为基点,其最大优势在于重塑委托代理间非合作的博弈关系,再造公司治理模式,而实现信息对称的途径则是"九一十五"方案。论文认为通过对称方案的九大机制、一组数据库、十种技术和五项操作,能够有效制衡ERP信息生成过程,使之只能提供委托人认可的对称的信息,以信息对称摘掉代理人不忠不诚的帽子,消除对会计人做假账、出假表的怀疑,破解审计人事后审计、抽样审计的一贯传统,从而以崭新的治理模式调动各方面的积极性和创造性,实现公司价值最大化。

The enterprises in China have been using the traditional managerial structure that is composed of shareholders , directors and managers, with supervising and incentives of Dual Managerial Model are being used for about 100 years. Nevert-heless, this kind of managerial structure has led these enterprises to information asymmetry and triggered a series of drawbacks in supervision and incentives. With the help of information symmetry technology , a new management mode is created based on the information symmetry. This will replace the existing management mode. Its biggest advantage is to reshape the non-cooperative game relationship between principal-agent and reconstruct of corporate governance model and realize strategy of information sym-metry that is ＆quot;91105＆quot; solution. The paper consider that can effectively counterbalance the information generation process of ERP via symmetric solution of nine main mechanism, a set of database, ten kinds of technology and five operation. Make it that can only provide admissive and symmetric information by principal-agent. According to information symmetry to remove mistake from principal-agent, eliminate the doubt that accountant make false accounting and financial statement, break the consistent tradition of auditors in the post-audit and sampling audit. And with a new management mode to coordinate all aspects of initiative and creativity, realize company＆#39;s value maximization.