摘要
公司治理作为公司治理文化的基础,是一种创生秩序,主要调节人的自然属性,治理完备契约。而公司治理文化作为公司治理制度的升华,是一种自生秩序,更注重调节人的社会属性,治理非完备契约。公司治理制度与文化两者之间是既互补又替代的关系,因此在治理企业时,要把治理制度的设计与治理文化的构建有机结合起来才能奏效。
As the foundation of corporate governance culture, corporate governance institution is a creative system which regulates people＇ s natural attribute, and governs mature contracts. As the sublimation of corporate governance institution, corporate governance culture, on the other hand, is an autogenous system which regulates people＇ s social attribute and governs immature contracts. Their relationship is complementary and substitutable. Therefore, it will work well when the design of corporate governance institution is integrated with corporate governance culture.
出处
《广州城市职业学院学报》
2008年第2期21-25,共5页
Journal Of Guangzhou City Polytechnic
关键词
治理文化
治理制度
关系
Corporate governance culture
corporate governance institution
relationship
