论公司的债权人治理  

Creditor's Corporate Governance

作　　者：吕玉芹[1] 

机构地区：[1]山东财政学院,济南250014

出　　处：《中央财经大学学报》2006年第6期93-96,共4页Journal of Central University of Finance & Economics

摘　　要：由于环境的变化和理论的发展,债权人的公司治理角色正在发生实质性的变化,它不但参与了公司治理,而且越来越成为未来公司治理结构的重要力量。本文在介绍债权人权利和债权人参与公司治理实践的基础上,对债权人公司治理的原因和治理效应进行了较深入的探讨。Owing to the circumstance change and the theory development, the creditor＇s role in corporate governance has undergone a substantial change. They not only participate, but also play a more and more important role in corporate governance. This article analyses the creditor＇ s right and the practice first, then probes into the reason and the effect of creditor in corporate governance.

关 键 词：债权人 公司治理 

分 类 号：F235.99[经济管理—会计学]