摘要
公司治理无论从理论上还是实践上都已成为最重要的管理课题之一。主流的研究目标是通过科学合理的公司治理结构保护小股东的权益,而实践中并非只有大股东侵害小股东,中小股东通过内部人控制同样可以严重侵害大股东的利益。通过对治理结构的国际化比较,公司治理的现实选择应为:没有固定的模式;大股东有利益才能最终保护小股东;非经济因素对公司治理具有制约和促进的作用。
Corporate governance has become one of the most important subjects theoretically and on practice. The goal of the mainstream in research is to protect the small stockholders'rights and interests through the rational corporate governance, but actually they can encroach on the interests of big shareholders seriously through the inside governance. The current paper proposes the practical option for the corporate governance based on the comparative study on it: there isnt a regular mode; only when the big shareholders have interests, can they protect the small stockholders; non - economic factors have the function of restriction and promotion.
出处
《东北亚论坛》
CSSCI
北大核心
2004年第5期89-93,共5页
Northeast Asia Forum
关键词
公司治理
家族控股
大股东
小股东
Corporate Governance, Family control, Big stockholder, Small stockholder
