摘要
文章指出当前公司治理结构研究中有三种值得注意的倾向。认为各国公司治理结构的差异是由产权制度的差异决定的,要把握我国企业产权制度发展趋势,研究建立适合我国情况的公司治理结构;所有者的利益不是孤立的,而是寓于合理的利益结构之中;要反对败家子控制,建立合理利益结构框架内的、既有激励又有约束的经营者控制机制。
The article pointed out there are three tendencies in company management structure.Considered that the differences of each country's company management structure.decided by the differences of property right.We should hold the tendency of our country's property right development,study to establish the company management structure which fit in with our country's situation.The owner's benefit is not isolated,it exists in reasonable benefit structure.We should against spend thrift control,establish the manager control system which exist in reasonable benefit structure,and has encourage and restraint.
出处
《当代财经》
CSSCI
北大核心
2003年第1期80-84,共5页
Contemporary Finance and Economics
关键词
企业制度
公司治理结构
利益关系结构
内部人控制
enterprise system
company management structure
benefit relationship structure
inner member control