利益制衡——公司治理结构设计的重心  

Center of Governance Structure Design of Corporate

作　　者：张付成[1] 

机构地区：[1]郑州大学法学院,河南郑州450052

出　　处：《郑州航空工业管理学院学报（社会科学版）》2006年第4期69-72,共4页Journal of Zhengzhou University of Aeronautics(Social Science Edition)

摘　　要：公司治理结构的实质是公司内部的利益制衡机制。公司内部集权与分权的关系不仅关系到管理效率的高低、管理费用的大小、内部利益关系的协调与否,而且还关系到在两权分离的情况下,如何保护小股东的利益。要解决公司内部制衡机制所面临的问题,必须正确处理公司内部决策、执行和监督三种权能的关系,这三种权能相互之间必须相互依存,又相互制约,才能达到整体平衡的目的。The essence of corporate governance is the mechanism of company interior interests keeping in balance. The relation between company interior centralization and power dividing not only relates to management efficiency,management cost and internal interests relation, moreover relates to how to protect the little shareholders＇ interests under two power separations circumstance. To solve questions which the mechsnism of company interior interests keeping in balanee faces, we must correctly process the relation among company interior deseision - making, execution and supervision ,and three kinds of power must depend on mutually,also restrict mutually,can achieve the whole balance.

关 键 词：公司治理结构 分权 制衡机制 监督 

分 类 号：F272[经济管理—企业管理]