公司治理的若干维度及与代理冲突之间的关系  

An Essay on Corporate Governance and Agency Conflicts

作　　者：肖成民[1] 

机构地区：[1]上海立信会计学院会计与财务学院,上海201620

出　　处：《上海立信会计学院学报》2010年第5期36-42,共7页Journal of Shanghai Lixin University of Commerce

基　　金：国家自然科学基金青年项目(70902063);教育部人文社会科学青年项目(09YJC630157);上海市教育委员会重点学科建设项目(J51701);上海市教育委员会科研创新项目(10YS198);上海市"晨光计划"(09CG66)

摘　　要：现代企业在降低交易成本的同时,也产生了代理成本。基于缓解代理成本目的而提出公司治理概念在实证层面具有多个度量维度,并非所有维度下的公司治理对于代理冲突都具有相同的效应。基于国内外文献,文章分析了基于表现形式、行为主体和与制度环境关系的公司治理度量与代理冲突之间的关系。清晰认识公司治理的度量维度及与代理冲突之间的关系,有助于完善公司治理相关研究的假设的提出、度量变量的选择和研究结果的解释。Modern corporations can reduce transaction costs, but create agency costs. As a concept developed to reduce agency costs in theory, corporate governance has several measurements in empirical research. Not all measurements have the same effect on agency costs. Based on related literatures, this paper analyzes the effect of corporate governance on agency costs in three dimensions： expression forms, behavioral subjects and its relationship with institutional environment. To discriminate the measurement of corporate governance and its effect on agency costs would be helpful to the hypothesis development, choice of proxies, and results explanation of related research.

关 键 词：公司治理 代理冲突 度量维度 制度环境 

分 类 号：F276.6[经济管理—企业管理]