会计学本科生毕业论文-国美电器公司治理的调查分析.docVIP

河南财经政法大学本科生毕业论文 国美电器公司治理的调查分析 院系名称 会计学院 姓　　名 学　　号 专　　业 指导教师 2011年月日摘要 股权结构是公司治理机制中最根本的一个因素，它决定了董事会、监事会、高级管理层等组织机构特征的形成。在我国，特殊的经济发展路径形成了大部分公司——无论国有还是民营——股权高度集中的特征，也由此产生了一些严重的公司治理问题，因而公司治理有效性的研究日益重要。基于民营上市公司的产权结构明晰以及民营经济对我国国民经济的重要性，本文对国美的股权结构与公司治理有效性的关系进行研究，集中反映了家族企业走向公众企业过程中的公司治理困局，启迪人们重新深思公司治理的若干经典命题。依附于熟人社会、束缚于商道伦理、沉溺于关系契约构成了家族企业制度变迁与结构转型的路径依赖。客服家族企业走向公众企业过程中的公司治理难题，需要着重解决控股股东与职业经理人之间的利益冲突、规范股东大会对董事会的概括授权等问题。 关键词：民营上市公司;股权结构;公司治理 ABSTRACT The stockholder’s structure is a most basic factor of corporate governance in mechanism，which has decided to form the characteristic on board of directors、board of supervisors and high—level management．In China，the special economic development way has formed the high degree of concentration of stockholders structure in most of China’S listed firms．The characteristic also produced some serious problems in corporate governance，thus the company govemed the valid research to be more important day by day．Based on Private company’S property right structure defined as well as the privately operated economy to our country national economys importance，this paper governs the valid to gome’s stockholders rights structure and the company relations to conduct the research，reflects corporate governance dilemma for those family enterprises which are attempting to change into public enterprises,and inspires people to rethink several classical propositions of corporate governance.Being attached in acquaintance society,chained by com-mercial ethics and indulged with relational contract constitute family enterprises’path dependence,which deeply affect their system changes an structure transformation.To overcome family enterprises’corporate governance problems,we need to solve conflict of interest between controlling shareholders and profes-sional managers,and regulate general meetings’authorization. Key Words：Listed firms from the private sector;Shareholder structure; Corporate governance 目 录 引言 1 一、股权结构与公司治理的相关概念 2 （一）股权结构相关概念 2 （二）国内外股