摘要
我国转型期中小企业的生成方式受制于法律与地方政策,并决定着股权结构;股权结构影响企业治理结构及其治理效率的机理是:股权结构影响与决定治理结构层面的构成,从而影响治理结构各层面作用的范围和功效,最终影响内部治理效率;就中小公有制改制企业而言,最具效率的股权结构是企业领导层与骨干联合持大股。
During the transition period, the ways that Chinese small and medium-sized enterprises （SMEs） come into being are restricted by laws and local government policies, and so conespondingly are the structures of shareholders, and the inside governance structure and governance efficiency of enterprises. The inherent mechanism among shareholders＇ structure, governance structure and governance efficiency are confirmed and it is concluded for SMEs the most efficient shareholders＇ structure is allowing and other key employees becoming a united large shareholder.
出处
《天津大学学报（社会科学版）》
2006年第6期405-411,共7页
Journal of Tianjin University：Social Sciences
关键词
股权结构
治理效率
作用机理
shareholders＇ structure
governance efficiency
action mechanism
