Research on Corporate Governance Cost  

作　　者：Feishi Lv 

机构地区：[1]Nankai University

出　　处：《Chinese Business Review》2006年第3期1-8,共8页中国经济评论（英文版）

摘　　要：According to the concept of corporate governance, we deduce four principles of corporate governance cost. There are （1）any cost caused by relative activities from separation between property right and management right must be reckoned in corporate governance cost; （2）cost of activities in the cross area in which governance activities or other activities cannot be distinguished should be reckoned in relative cost according with characters of the main operational activities; （3）cost caused by corporate governance activities of external ＂Stake Holder＂ also should be reckoned in corporate governance cost. After thorough analysis of the above three principles, we define corporate governance cost as the cost caused by governance activities from separation between property right and management right as well as those originated from external stakeholders. Its boundary accords with the boundary of accountant mergence report forms. We briefly offer some analysis methods of corporate governance cost and some advices of disclosure of relevant information.

关 键 词：corporate governance cost principle 

分 类 号：F0[经济管理—政治经济学]