公司治理模型的发展与评价

Development and Evaluation of Corporate Governance Models

本文回顾了利益相关者理论的起源及发展,并将该理论主导的公司治理模型与传统的股东中心模型进行了比较。最后,对该模型的实践意义作了评价。

This article reviews the development of corporate governance theory, and compares the different characteristics of corporate governance model dominated by stakeholder theory and shareholder-focused theory. The significance of this model both in theory and practice are evaluated.