我国公司治理监控模式选择

Selection of Chinese Corporate Governance Monitoring and Control Model

本文运用代理理论和治理理论,从会计角度研究公司治理监控问题,对监事会、董事会监控功能和监控绩效加以评析 ,提出监控模式调整对策 ,就选择适当的监控模式提出建议。

The paper applies agency theory and governance theory to research corporate governance monitoring mechanism, evaluates the function of supervisors and directors, analyses the monitoring performance, puts forward the proper monitoring model.