中国上市公司内部治理的实证分析──中国上市公司内部治理问卷调查报告  

A Case Study of the Internal Control within China's Listed Companies A Report on the Returned Answers to the Questionnaire thereof

作　　者：谷书堂[1] 李维安[1] 高明华[1] 

机构地区：[1]南开大学

出　　处：《管理世界》1999年第6期144-151,共8页Journal of Management World

基　　金：国家自然科学基金

摘　　要：在向现代企业制度的转轨过程中，随着企业和经营者自主权的不断扩大，中国的企业特别是上市公司的内部治理机制发生了很大变化，如何确保企业决策的效率和科学性已经成为企业和政府决策部门共同关心的问题。为此，我们组织了“中国上市公司内部管理体制和决策机制状况”问卷调查。调查采取随机抽样方式，即从１９９７年的７４５ 家上市公司中随机抽出３００家，邮寄问卷由公司的高级管理人员填写。调查历时５ 个月，收回有效问卷１０４ 份，回收率为３４．６７ ％ ，获得原始数据近２ 万个，符合问卷调查研究的基本要求。按照公司第一大股东的代表占董事会成员的比重，即按照公司最大股东对公司的控制程度，我们将样本公司分为五种类型：１００％ （Ａ）、７０％ ～１００％ （Ｂ） 、５０％ ～７０％（Ｃ） 、３０％ ～５０％ （Ｄ） 、３０％ 以下（Ｅ）， 本报告就是对这五种类型上市公司内部治理机制的比较研究。In the process oftransition to modern business system and with enterprises and managers having more and more autonomy, great changes have taken place in the internal control setup of China's enterprises, especially the listed companies; and therefore , how to ensure the efficiency and “scientificness' of the enterprises' policies has become a question cared for by both enterprises and government policy - making departments.We ,on that account,have prosecuted an investigation in the form of questionnaire named 'The Status Quo ofthe Internal Control Setup and Policy decision setup of China's Listed Corporations' .The method used was random sampling ;that is to say ,from 745 listed companies,we took out 300 at random ,to whose top management we posted our printed list of questionsforthem to answer.In 5 months,we received 104lists completed and returned and good in order- 34 .67% of the totallisted we had posted ,from which we got about 20, 000 first- hand raw data , which is basically in conformity with the requirements of the questionnaire investiga tion .According to the order of proportion of numbers of a company's principal shareholder's rep resentativesto thetotalnumbers of board of directors,thatis,in accordance with the degree ofcontrol over a company by the principalshareholder, we divided the said sample companies into 5 groups: A (100% );B(70% - 100% );C(50% - 70% ); D(30% 50%) ;E(under 30% ) .This thesis is a compar ative study oftheinternalcontrolsystems ofthose five types of quoted companies.

关 键 词：中国 上市公司 管理体制 决策程序 

分 类 号：F272[经济管理—企业管理]