跨国公司治理比较研究:研究综述与未来展望  

Comparative Corporate Governance:Progress and Prospect

作　　者：李炜文[1] 王姝凝 加里·D.布鲁顿 陈娟艺 Weiwen Li;Shuning Wang;Garry D.Bruton;Juanyi Chen(School of Business,Sun Yat-sen University;Neeley School of Business,Texas Christian University;Business School,Sun Yat-sen University)

机构地区：[1]中山大学管理学院 [2]美国德克萨斯州基督教大学尼利商学院 [3]中山大学商学院

出　　处：《经济管理学刊》2025年第1期159-188,共30页Quarterly Journal of Economics and Management

基　　金：国家自然科学基金重点项目(72232010)。

摘　　要：二十国集团、经济合作与发展组织(OECD)等国际组织一直试图推动各国都采用类似的所谓最佳公司治理机制。在这一背景下,很多学者预测不同国家的公司治理机制将会越来越相似。然而,现实中不同国家的公司治理机制仍然存在巨大差异。近三十多年来,学者们试图通过大样本的跨国比较研究来探究这一差异的根源,然而这些跨国比较研究得出的结论千差万别。基于此,本文系统总结了1990—2022年间发表于国内外顶级期刊的跨国公司治理比较研究。本文基于社会学领域学者梅尔文·科恩(Melvin Kohn)所提出的跨国比较研究框架,将跨国公司治理比较研究归纳为四个类别(以国家作为研究对象、以国家作为研究情境、以国家作为分析单位、国家作为国际体系的一部分),并在此基础上对该领域的文献进行评估,从中找到该领域研究进展缓慢的重要根源。在此基础上,本文尝试提出了跨国公司治理比较研究的未来研究方向。International organizations such as the G20 and OECD have been attempting to promote the adoption of the best corporate governance mechanisms across countries.As a result,many scholars have predicted that the corporate governance of companies in different countries would increasingly become similar.However,significant differences still exist in corporate governance among firms from different countries.Over the past three decades,scholars have attempted to examine the origins of these differences through large-sample cross-country comparative studies,which is defined as comparative corporate governance.However,the challenges of conducting solid comparative corporate governance research are substantial.Limited consensus exists over what factors best explain the diversity of corporate governance across countries.Moreover,few articles provide adequate attention to cross-country comparability testing,raising the concern that the reported findings may be spurious.In light of these opportunities and challenges,we systematically review comparative corporate governance studies published in top journals both domestically and internationally from 1990 to 2022.In this review,we not only draw on the available literature from international business(IB)and management but also borrow from comparative research in neighboring disciplines such as political science and sociology.The objectives of this review are three-fold:①take stock of the growing literature on comparative corporate governance by adapting Kohn's typology of models of comparative research;②provide a critical assessment of the literature and identify the gaps and problems in the extant studies;③set an agenda for future comparative corporate governance research.Drawing upon the cross-national comparative research framework proposed by sociologist Kohn,we categorize comparative corporate governance research into four domains:nation as the object of study,nation as the context of study,nation as the unit of analysis,and nation as part of a larger system.Firstly,1

关 键 词：跨国公司治理比较研究 制度情境 概念等同性 

分 类 号：C936[经济管理—管理学] C93-05