安然事件对完善我国公司治理的几点启示

Enlightenment from An'ran Incident to Perfect Our Corporate Governance

本文通过对安然事件暴露出美国在公司治理方面所存在的缺陷的分析 ,认为我国公司治理 ,必须在借鉴美国经验的基础上 ,结合中国具体国情 ,从强化独立董事独立性、健全激励机制。

Through analysis of the defects exist in American corporate governance by Anran lncident, this paper holds that the management of our comparnies should be reformed and innovated by way of drawing lessons from the experiences of American companies, strengthening the independence of non executive directors, completing the incentive mechanism and promoting fanancial intermediation in corporate governance.