摘要
从中西方"规则文化"差异的角度探讨中国和西方公司治理的不同理念或不同模式,为中国公司治理制度改革提供依据。论文首先阐述中西"规则文化"差异及其产生的根源;随后分析以美国为代表的西方"规则文化"背景下的公司治理理念和治理实践;然后阐述基于中国"规则文化"背景下的公司治理模式;接着对两个有代表意义的案例——美国安然事件和中国国美事件进行实证分析;最后结合美国公司治理改革实践,阐明西方公司治理理念与改革給中国公司治理的若干借鉴或启示。
Firstly,this paper introduces the differences of ＂culture rules ＂ between China and the West and their root causes;then elaborates the concept of corporate governance and governance practices based on Western ＂cultural rules＂ background;then describes the model of corporate governance based on the Chinese ＂cultural rule＂;then analyzes two cases of corporate governance——Enron and Guomei;finally,using for reference of the U.S.corporate governance reforms,this paper proposes some enlightenment in Chinese corporate governance from the Western concept of governance and reform.
出处
《中国软科学》
CSSCI
北大核心
2011年第10期146-152,共7页
China Soft Science
关键词
规则文化
公司治理
非利益关系人
规则制衡
安然
国美
culture rules
corporate governance
non-stakeholders
the rule checks and balances
Enron
Guomei
