公司治理视野的政府控制、企业资源及社会资本测度  

Government Control,Enterprises' Resource and Social Capital Estimation in the Perspective of Corporate Governance

作　　者：万丽梅[1] 丁时勇[2] 

机构地区：[1]西南财经大学会计学院,四川成都611130 [2]重庆工商大学会计学院,重庆400067

出　　处：《改革》2012年第9期120-126,共7页Reform

基　　金：国家自然科学基金项目"投资者保护机制有效性的实验研究--披露改进;投资者教育与市场准入"(批准号:71072167);西南财经大学博士研究生科研创新项目"基于信息环境动态演化的分析师预测行为研究"(批准号:JBK1207046)

摘　　要：制度环境对公司治理有着举足轻重的影响,在转型经济阶段,由于市场化的不完善,公司的政治背景构成了影响公司治理最为重要的因素。但随着经济的发展、市场厚度的增加以及社会的变迁,公司已成为纷繁复杂的社会关系网络的一个节点,这一关系网络所形成的社会资本将从更广泛的范围影响公司治理,这势必要求从社会资本层面对政府、企业与市场关系进行再思考,并立足实践,寻求公司治理研究演化的路径。Institutional environment has a pivotal role in corporate governance. In the economic transformation stage, due to the imperfections of the market-oriented, the impact of the political background of the company served as the most important part of corporate governance. With the development of economic, marketization deepening as well as the social changes, the company has become a node in a complex social network, and this network of relationships would form social capital, which would influence corporate governance in a wider range. Therefore, the relations between governments, business and market have to be reconsidered again in the perspective of social capital; and to find out the researching way of corporate governance evolution based on practice.

关 键 词：公司治理 政治视角 社会资本 

分 类 号：F276.6[经济管理—企业管理]