摘要
通过理论分析与案例研究相结合,科学地研究了大股东控制对于公司治理有效性的影响,详尽地分析了不同企业组织形式对公司治理效率的作用,透析了政府在国有企业的公司治理中扮演的角色,考察了民营企业特殊的治理特征对公司控制权收益的影响。通过系统地分析上市公司治理与控制权收益之间的逻辑关系,为该领域的研究提出可供参考的理论依据和经验证据,并指出转轨经济中公司治理研究的发展方向。
Based on the theoretical analysis and case studies, this paper scientifically studies the effects of large shareholders control on the effectiveness of corporate governance, probes into the influence of different enterprise organizational forms on governance efficiency, evaluates the role of government in the corporate governance of state-owned enterprises, and examines the impacts of special governance character- istics in private enterprises on corporate control right benefits. Through a systematic analysis on the intrin- sic relationship between corporate governance and control right benefits, this paper presents some theoreti- cal and empirical evidence for reference, and points out the development directions of corporate governance research in transition economy.
出处
《上海立信会计学院学报》
北大核心
2010年第1期13-18,共6页
Journal of Shanghai Lixin University of Commerce
基金
上海市"曙光计划"项目(08SG36)
上海财经大学会计与财务研究院资助项目
关键词
公司治理
控制权收益
政府利益
corporate governance
control right benefits
government interests
