行为公司治理理论对身股制的解释——基于历史晋商身股制和现代方太集团的案例分析  

An Explanation of Behavioral Corporate Governance Theory to Body Shareholding System——Based on Cases of Shan Xi Body Shareholding System in History and Fotile Group in Modern

作　　者：张杰[1] 高雷[2] 

机构地区：[1]南京审计学院,江苏南京211800 [2]陕西服装工程学院,陕西西安712046

出　　处：《南京财经大学学报》2014年第6期66-72,共7页Journal of Nanjing University of Finance and Economics

基　　金：国家自然科学基金(71002109);江苏省高校优势学科建设工程项目应用经济学(苏政办发[2014]37号)资助

摘　　要：本文从行为公司治理理论出发,分析了历史上晋商身股制,认为晋商身股制有效的实现了代理人的自我价值,信任合作机制降低了"我执"理念。在此基础上,进一步将行为公司治理理论应用到现代公司治理当中,以方太集团的身股制为例进行了案例研究,从而得出身股制在现代公司治理应用过程中几点启示:重视人的作用,降低"我执"理论和顺应人的本性等。Based on behavioral corporate governance theory, this paper analyses Shah Xi Body Shareholding System in History, and thinks that Shah Xi body shareholding system realizes self-value of agents, mechanism of reliance and cooperation reduces self-grasping idea. On the basis, this paper put behavioral corporate governance theory into use modern corporate gov- ernance, and makes case research according to Fotile Group＇ s body shareholding. We obtain some advice in how to put body shareholding into modern cooperate governance： value men＇ function, reduce self-grasping theory and comply to men＇ essen- tial.

关 键 词：行为公司治理 身股制 “我执”理念 

分 类 号：F272.92[经济管理—企业管理]