优化公司治理结构 提高公司治理效率  

Optimizing Corporate Governance Structure and Improving Corporate Governance Efficiency

作　　者：曲红 杨淑芝[1] 孙凌云[1] 

机构地区：[1]佳木斯大学经济管理学院,黑龙江佳木斯154007

出　　处：《商业经济》2018年第3期28-29,共2页Business & Economy

基　　金：佳木斯大学科研课题:债权融资结构与公司治理效率研究(W2011-014)

摘　　要：公司治理结构是公司的核心制度,建立良好的治理结构可以提供有效的监督,从而激励公司更有效地利用资源,保证公司高效运行和良性循环,提高公司治理效率。通过分析公司治理结构构成的股权结构、资本结构和委托代理三要素与公司治理效率的相互影响、互为因果关系,并从三要素详细阐述了如何最大程度降低公司治理成本,同时获得最大的公司治理收益,进而保护股东、债权人和其他利益相关者的利益,以实现公司的高效运行和可持续发展。Corporate governance structure is the core system of a company.Establishing good governance structure can provide effective supervision in a way to encourage companies to make more effective use of resources,ensure efficient operation and virtuous circle,and to improve corporate governance efficiency.The corporate governance structure in terms of the ownership structure and capital structure are analyzed,as well as the mutual influence and reciprocal causation relationship between three elements of principal-agent and corporate governance efficiency.From the perspective of the three elements,how to minimize the cost of corporate governance and obtain maximize revenue of corporate governance at the same time are discussed so as to protecting the interest of shareholders,creditors and other stakeholders for achieving efficient operation and sustainable development of a company.

关 键 词：股权结构 资本结构 代理成本 治理效率 

分 类 号：F230[经济管理—会计学]