大债权人银行参与公司治理方式的现实选择  

The Realistic Choice of Large Creditors' Involvement in Corporate Governance

作　　者：吴婧[1] 

机构地区：[1]扬州大学管理学院,江苏扬州225009

出　　处：《扬州大学学报（人文社会科学版）》2010年第2期29-33,共5页Journal of Yangzhou University(Humanities and Social Sciences Edition)

基　　金：江苏教育厅项目(06SJB63006)

摘　　要：建设和谐社会使企业的社会责任感日益加强,随着越来越多对"股东至上"理论的质疑,利益相关者理论在公司中的作用得到了广泛的关注,已经成为公司治理的重要组成部分。作为最大债权人的银行是企业重要的利益相关者,必须要在公司治理中发挥作用。银行有参与公司治理的动力和能力等优势,同时也存在着不能发挥治理效应以及介入公司治理的障碍,结合我国目前的现实状况,介入监事会是目前银行参与公司治理的最佳现实选择。Corporate enterprises are increasingly aware of their social responsibility in building a harmonious society. While Shareholder Primacy Theory is called into question, Stakeholder Theory has received broad concern and has become a significant part of corporate governance. As the largest credttors, banks are important stakeholders and must play their due roles in corporate governance. Having motivation and capability in getting involved in corporate governance, though, banks may find themselves unable to exert their role. Considering the reality in China, it is an optimal choice for banks to participate in corporate governance by involving themselves in Board of Supervisor.

关 键 词：利益相关者 债权人 公司治理 监事会 

分 类 号：F27[经济管理—企业管理]