非正式制度视角下的财务监督模式透视——兼析我国财务监督失效的另层原因  

Perspective on Model of Financial Supervision From the Point of Unofficial Systems

作　　者：范英杰[1] 

机构地区：[1]青岛大学旅游学院,山东青岛266071

出　　处：《现代财经（天津财经大学学报）》2006年第2期37-41,共5页Modern Finance and Economics：Journal of Tianjin University of Finance and Economics

摘　　要：由于受到自身的政治、经济、法律、历史、文化背景的长期影响,在世界范围内形成了差异化的财务监督模式,大体可以分为以独立董事监督为中心的英美模式、以监事会为中心的德国模式、监事会和独立董事监督并存的日本模式,本文从非正式制度的视角对各国不同的财务监督模式进行诠释,并从该角度对我国财务监督失效进行了原因剖析,在此基础上提出了初步的解决思路。Different models of financial supervision have shaped in the world because of the political, economic, historic and cultural influences. Generally speaking, it can be divided into three models： English and American model regarding independent director supervision as center, Germany model regarding supervisor as center and Japanese model with supervisor and independent director together existing. The essay explains different models of financial supervision, analyzes the reasons of financial validation of our country from the point of unofficial systems and gives some primary solutions on this base.

关 键 词：财务监督模式 非正式制度 儒家伦理 

分 类 号：F275[经济管理—企业管理]