摘要
公司治理结构是现代企业制度的核心,文章从国际上公司治理结构的产生和发展过程,以及由传统股东利益至上单边治理到利益相关者共同治理的发展趋势,结合我国公司制改造过程中出现的内部人控制的危害,提出实行法人主导型的公司治理结构,是我国企业深化改革的目标。
The enterprise governance structure is the core of the modern enterprise system. The author discusses its emergence and the process of development abroad and the tendency of its development from the traditional unilateral governance of shareholders to the corporate governance of the interestrelated sharers. Then the author , on the basis of the negative effects gained from the process of reforming Chinese enterprise's system by interior control , puts forward that to deepen the reforms of the Chinese enterprises , that targets should aim at building the enterprise governance structure mainly administered by the artificial person.
出处
《合肥工业大学学报(社会科学版)》
2003年第3期45-49,共5页
Journal of Hefei University of Technology(Social Sciences)
基金
安徽省科学技术厅软科学课题资助项目(02035033)
关键词
公司治理结构
内部人控制
法人主导治理
the enterprise governance structure, interior control, the administration by artificial person