我国中小企业公司治理结构的现状分析  

Research on Governance Structure of the Middle and Small-scale Enterprises in China

作　　者：啜华[1] 李素英[1] 

机构地区：[1]渤海大学会计学院,辽宁锦州121000

出　　处：《中国市场》2009年第41期31-32,共2页China Market

基　　金：2009年度高等学校科研项目(2009B007)"辽宁中小企业发展对策研究"阶段成果

摘　　要：中小企业虽然规模相对较小,但是在国民经济中发挥着重要的作用。中小企业要想做大做强,必须进行股份制改造,建立现代企业制度。而现代企业制度的核心问题,就是完善公司治理结构。我国中小企业治理结构还存在着股份过于集中、对债权人的保护不足、中小股东利益得不到保障、外部监督措施不力等问题。Although the relatively small size of the middle and small-scale enterprises, but they play an important role in the national economy. To enlarge and strengthen the middle and small-scale enterprises, it must be carried out joint-stock reform, and establish a modem enterprise system. The core issue of the modem enterprise system is to perfect the corporate governance structure. Governance structure of the middle and small-scale enterprises in China have some problems, suchas, k still too concentrated stock, the insufficient protection of creditors, small shareholders have no security, inadequate external oversight measures, and so on.

关 键 词：中小企业 治理结构 现状分析 

分 类 号：F276.6[经济管理—企业管理]