美国公司治理的变革及其对我国的启示

The Reform in Management of USA's Company and its Enlightenment for China

去年以来美国的公司丑闻频出 ,从美国政府到证券管理机构等对此都做出了反应 ,进而提出了公司治理的改革方案。文中首先介绍了美国公司治理模式及整个危机事件 ,然后分析了这次危机发生的原因和特点 ,介绍了公司改革法案的重点。最后对比我国的公司治理 ,指出了其对我国的指导意义 。

Since last year, a series of fiscal scandals hare being broken out in some campanies of America. The officers of U.S. government and PCAOB provided a plan to reform it. This paper introduces the historical development of conjuncture in USA, and then, focuses on several key issues, such as the reason and charateristics of this crisis. Finally, comparing with the situation in China, the author points out its enlightenment for China, and provide some suggestion for Chinese companies.