公司治理的文化因素剖析及其对国企改革的启示

An Analysis on the Cultural Factor for Corporate Governance and Its Policy Meaning for Reforming the State-owned Enterprises

本文从文化维度考察了其对各国公司治理模式所起的影响 ,指出文化是一个重要的影响变量 ,它对治理模式的形成和发展起到了支持作用 ;但动态地看 ,文化发展的滞后性会对治理结构的变革产生阻碍。因此 ,各国治理模式的设计及其变革 ,必须与文化形态保持协调。我国企业在改制过程中 ,尤其应重视文化的协调性 ,使文化创新同步于有形制度的创新。

This article reviews the impact of culture on corporate governance. It points out the culture is one of important factors, which surports the shape and development of governance pattern from static view. But the hysteresis of culture change will block the change of governance structure. Every country should make the design or reform of its governance pattern in coodination with its culture character. Especially for Chinese enterprises, the culture should be layed enough stress on, and be changed synchronously with the reform of tangible institute.