公司内部治理风险评价指标体系的构建研究  

作　　者：杨颖[1] 刘凤娟[2] 

机构地区：[1]中国标准化研究院质量分院 [2]无锡城市职业技术学院

出　　处：《企业经济》2011年第3期36-42,共7页Enterprise Economy

基　　金：科技部支撑计划项目"我国风险管理关键技术及重要标准研究"(批准号:20081182-T-469)

摘　　要：公司内部治理风险涉及到公司内部利益相关者之间利益关系引发的风险,是公司治理风险中最核心的部分。用股东、董事会、经理层、监事会、员工以及财务信息披露等评价指标分析公司内部治理风险,并且对这些评价指标的风险要素给出其风险评价指标标准,可以逐级分析或计算各个维度的公司内部治理风险评价指标的风险等级,从而推出公司内部治理风险总的风险状况或风险等级,从更深层次了解公司内部治理风险的来源以及评价标准,以确保内部利益相关者的利益均衡,提高公司绩效,降低公司内部治理风险。The risk of internal corporate governance is involved with the risks derived from internal stakeholders and is the key part of corporate governance risks.Internal corporate governance risks are analyzed by evaluation indicators such as shareholders,board of directors,management board,supervisory board,employees and financial information disclosure and so on.And risk evaluation indicator standards are given for each category of risk elements.And then risk analysts level by level analyzes or calculates the risk grades of multiple dimensional evaluation index of internal corporate governance risks and then figure out the general risk status or grades of internal corporate governance risks,as well as deeply understand the sources and evaluation standards of internal corporate governance risks to ensure the interest balance among internal stakeholders,to improve the corporate performance and decrease the risk of internal corporate governance.

关 键 词：公司内部治理 公司内部治理风险 公司内部治理风险评价指标体系 

分 类 号：F279[经济管理—企业管理]