公司治理模式发展趋势综述  

Overall Study on the Tendency of Corporate Governance Models

作　　者：杨宗昌[1] 赵红[1] 刘悦 

机构地区：[1]西安交通大学会计学院,陕西西安710061 [2]东亚银行西安分行,陕西西安710061

出　　处：《当代经济科学》2004年第1期81-85,共5页Modern Economic Science

摘　　要：公司治理模式趋同化还是多样化?是近年比较公司治理学争论的核心。在梳理公司治理模式发展趋势不同学派观点的基础上,本文对英美模式国家与内陆模式国家在资本市场的作用、企业股权结构、董事会系统三大方面以全球化视野进行比较,归结出公司治理模式发展趋势应为同中有异,并对我国公司治理模式的选择提供借鉴意义。It has been, in recent years, a hot point at issue over the tendency of corporate governance model: being assimilated or diversified? On the basis of sorting out different view points on it, this paper makes a comparison, from the global perspective, between the Anglo-American model countries and the inland model ones in three aspects of the role of capital market, enterprise equity structure and the system of directoration. From the comparison it finds that there should be variation in assimilation, and gives suggestions of how to make choice of Corporate governance model in our country.

关 键 词：公司治理模式 内陆模式 英美模式 资本市场 股权结构 董事会 

分 类 号：F276.6[经济管理—企业管理]