关于我国上公司治理结构披露问题探讨(需改正).docVIP

关于我国上市公司治理结构披露问题探讨 摘要 良好的公司治理是提升公司价值及国家竞争力的重要关键，公司治理作为一种先进的制度安排和有效的制衡机制，受到国内外学者及各界人士的高度关注。本文认为改善中国的企业绩效关键在于对传统的国有企业进行公司化改革，并逐步建立起有效的公司治理结构。 本文在前人研究的基础上以公司治理理论为基本出发点，分析了当前世界上流行的两种治理模式，即英美模式和德日模式，比较了两种模式的优点、发展趋势等问题，为我国治理模式的选择提供理论上的借鉴。本文大胆剖析我国上市公司治理运行中存在的诸如公司治理结构非市场化产物、公司外部治理机制与公司内部治理机制不能有效发挥作用、股权分置现象造成的股权结构一股独大等问题。认为这些问题产生的根源是多项经济体制尚处于转轨之中，规章制度不够完善并且传统体制问题继续存在。 本文认为建立现代企业制度的核心内容是对传统的国有企业、集体企业和私营企业进行规范的公司制改造。而构建有效的公司治理结构需紧密结合当前公司治理的问题，通过加大外部治理力度，强化公司内部治理，实现股权合理化、完善和发展经理人市场和资本市场，以期实现有效的公司治理，以此规范企业运作，保证企业的长期发展。 关 键 字：公司治理结构 上市公司 股权结构 ABSTRACT As everyone i knows, good corporation governance is the key point of promoting a company’s value and a country’s competition. As an advanced and effective system of checking and balancing mechanisms, corporation governance attracted increasing attention form the domestic and international scholars and all ranks of people. The paper says that establishing a modern enterprise system and an effective governance system to the traditional state-owned is the direction of Chinese state-owned enterprises. On the basis of the previous theories and study to corporation governance by the predecessors, the paper analyses the developing trend of two typical models, which are British-America model and Germany and Japan models. Meanwhile it makes the comparison between these two major models and provides selections for our country’s enterprises. The paper points out the problems in Chinese corporation governance system. The problems mainly include the taking form out of market-oriented, the ineffective outside and inside mechanism of corporate governance. What’s more, the stock ring is purchased. All these problems bring about in stock one share alone important and cause negative effect in corporation governance. The source of these issues is that many economic systems is still in transition and the traditional regulatory system is not perfected, etc. Then the paper explores that the key to establish the modem enterprise system is to improv