摘要
美国与日本的公司治理模式是当今世界公司治理模式的两种典型,两种模式在内外部监控、激励约束机制等方面存在一定差异。文章通比较研究两种治理模式的特点与利弊,结合中国民营中小企业的特点,提出了建立中国民营中小企业治理结构的新思路。
The corporate governance model of America and that of Japan are two kinds of typical models nowadays. Those two models have much difference in the interior or exterior monitoring and incentive regulating mechanism. This paper analyzes the characteristics, advantages and disadvantages of the two models. Combining with characteristics of the small and medium-sized private enterprises in China,we provide the new thoughts in establishing the corporate governance of the small and mediumsized private enterprises in China through comparative study.
出处
《上海立信会计学院学报》
2006年第4期48-54,共7页
Journal of Shanghai Lixin University of Commerce
基金
湖北省中小企业研究中心课题<民营中小企业的治理模式研究>(编号:WH2004004)的阶段性成果
关键词
民营中小企业
治理模式
small and medium-sized private enterprises
corporate governance model
