摘要
利益相关者的相关问题已成为现行公司治理框架中不可或缺的部分,因此设置公司员工参与程度、公司社会责任履行状况、公司投资者关系管理、与公司监督管理部门的关系、公司诉讼与仲裁事项等利益相关者治理评价指标,考察中国上市公司利益相关者参与公司治理和利益相关者权益的保护状况,并得出利益相关者治理指数。研究表明,我国上市公司利益相关者治理指数较低、治理机制较为薄弱、治理机制在不同上市公司之间差异较大。利益相关者治理机制较好的上市公司只是少数,多数上市公司的利益相关者治理机制,特别是投资者关系管理制度有待加强。建议在公司治理中考虑利益相关者的权益,鼓励利益相关者适当而有效的参与公司治理和管理。
In this paper, due to the importance of stakeholders problem in corporate governance, we set up five index, such as CCGIsTH1^NK, CCGISTH2^NK,CCGISTH3^NK, CCGISTH4^NK, CCGISTH5^NK to appraise the preseat condition of stakeholders participation in corporate governance and stakeholders rights and interests protection of Chinese listed companies, then get stakeholders governance index ( CCGISTH^NK). The research shows that Chinese listed companies have low CCGISTH^NK and weak stakeholders governance mechanisms, which vary greatly among listed companies. Most Chinese listed companies need to strengthen their stakeholders governance mechanisms, especial investors relationship management system, though some listed companies have good stakeholders governance mechanisms. We suggest that companies should consider stakeholders' rights and interests in corporate governance, and encourage them to participate properly and effectively in corporate governance and management.
出处
《管理科学》
CSSCI
2005年第4期14-21,共8页
Journal of Management Science
基金
国家自然科学基金资助项目(70272026)
国家社会科学基金资助项目(02BJY127)
关键词
利益相关者
治理评价
治理机制
治理指数
Stakeholders
Governance appraisals
Governance mechanisms
Governance index