经济转型时期公司治理的非正式机制研究——以税收征管为例

The Study on the Informal Mechanism of Corporation Governance During the Period of Economic Transition

在经济转型时期,公司治理问题已成为理论界和企业界关注的热点。良好的公司治理不但是增强企业竞争力,提高企业经营绩效的必要条件,更是资本市场健康发展的基本保障。然而由于法律与规制等正式制度的低效或失灵,导致了公司治理结构严重失效。此时税收作为一种具有法律效力的非正式机制,其在改善公司治理方面的作用越来越引起人们的关注。

In the period of economic transition, corporation governance has become one of the most conerns of enterprises and economy. Good corporation governance is not only the competitiveness of enterprises, a neces- sary condition to improve business performance, but also the basic guarantee for the healthy devlopment of the capital market. However, inefficiency of the law and the formal institution or failure of corpoprate governance structure leads to serrious failure, the problem of corporation governance is becoming more and more complex.At this time, the tax administration as an informal mechanism has legal effect ,＇it can influence the behaviors of enterprise through a variety of ways, so it has an irreplaceable role in improving corporate governance.