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本文围绕着提升内地公司治理水平这个主题,从金融体制改革与产权制度创新、金融市场缺陷与海外战略部署和公司法规修改三个角度对其进展做了回顾;从引进有形规则但忽视无形制度、专制传统根固致使平等问责不彰两个侧面讨论了诚信缺失的原因;提出企业管理上需要淡化个人色彩以向集体控制迈进的建言;分析了实施内部控制制度面临的窘境并提出了完善建议;提出应当建立有效的信息披露制度以推动公司治理结构的改善。
This paper revolves around the theme of improving the level of corporate governance in the Mainland, and reviews the progress from three perspectives: financial system reform and property rights system innovation, financial market deficiencies, overseas strategic deployment, and corporate regulations modification; from the introduction of tangible rules but ignoring intangible systems, The tyranny of traditional autocratization has made equality and accountability less visible. The two sides have discussed the reasons for the lack of honesty; proposed the need to dilute individual colors in corporate management to advance toward collective control; analyzed the dilemma facing the implementation of internal control systems and put forward sound suggestions It is proposed that an effective information disclosure system should be established to promote the improvement of corporate governance structure.