【作者】 李玉；

【导师】 王会金； 张学军；

【作者基本信息】 江苏科技大学 ， 会计学， 2011， 硕士

【摘要】 公司治理已成为世界性的研究课题,公司治理问题也受到了普遍的重视。随着经济的发展和股权主义的日益兴起,公司治理也日益成为衡量一国企业核心竞争力的重要因素。我国的公司治理结构所做的制度安排从形式上看与西方发达国家公司的制度安排非常相近,但二者的治理效果却大相径庭。究其原因,主要在于我国在寻找对公司进行有效治理的制度安排模式的过程中,选用了不恰当的路径,即一味效仿西方发达国家公司治理的做法,而忽略了我国公司自身所处的特定环境和不同于国外公司的诸多问题本身,这样做的结果必然是不能“对症下药”,以至我国公司存在的诸多问题并没因公司治理结构的不断改进而得到有效解决。本文从我国上市公司制度安排存在的问题本身入手,提出改善建议,完善公司治理结构。文章在回顾了国内外有关公司治理结构的涵义和相关的理论,介绍了三种公司治理结构模式,并分析了我国公司治理现状。然后文章运用DEA分析法对162家上市公司的治理有效性及我国制度安排现状存在的具体问题进行了实证研究。研究结果表明我国的公司治理有效性很差,而在制度安排上则存在以下问题:董事会股权激励不足、董事会规模过大、领取报酬的监事比例过高、股东持股比例过高、流通股比例不足等问题。为改善公司治理结构提供了基础。最后,文章在对提出改善公司治理结构建议之后,对文章进行了总结和展望。更多还原

【Abstract】 Corporate governance has become worldwide research subject, the question of corporate governance has been universally appreciated. With economic development and equity of growing up, corporate governance is also increasingly becoming the core competitiveness of enterprises to be an important factor.From the formal point of view, our models of corporate governance is very close to the Western countries’companies’models of corporate governance, but the effect of governance between the two are quite different. The reason is China has chosen an inappropriate path in the search for effective models of corporate governance, china is blindly follow the Western developed countries’corporate governance practices, while ignoring our companies in which the specific environment and different from the foreign company’s many problems themselves, the results can not cure the "illness", and even a few of problem in our companies did not be effectively resolved as the continuous improvement of corporate governance.This paper reviewed the theory of corporate governance in domestic and international, and the related theory of corporate governance, on the basis introduce three kinds of model of corporate governance structure, and analyse the current situation of corporate governance. Then the article apply DEA to analysis 162 listed company governs the effectiveness and the specific issues of present institutional arrangement. Research shows that our company governance effectiveness was poor, and in the institutional arrangement provides the following questions: stockholder’s rights drive of the board lack of motivation; the bodsize is too large; supervisors to pay a high percentage; the shareholder take a high proportion of shares, and so on. To improving corporate governance structure provides a basis. Finally, the article on the proposed to improve the company governance proposals, for articles carried out conclusions and prospect.更多还原