| 美国公司丑闻对完善我国上市公司治理结构的启示 |
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| 引用本文： | 房迎寒.美国公司丑闻对完善我国上市公司治理结构的启示[J].广东广播电视大学学报,2003,12(3):54-57. |
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| 作者姓名： | 房迎寒 |
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| 作者单位： | 秦皇岛广播电视大学经济系,河北秦皇岛,066001 |
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| 摘 要： | 2002年美国爆发了安然公司丑闻等一系列丑闻，使我们看到原来美国的一些制度和做法同样存在很大疏漏，因此在完善我国上市公司治理结构的过程中，我们不能简单照搬外国的制度，而是要认真研究中国国情，对我国上市公司的股权结构、独立董事制度、激励约束机制等进行反思，建立更趋合理有效的上市公司治理结构。
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| 关 键 词： | 美国 中国 上市公司 治理结构 丑闻 股权结构 独立董事制度 激励约束机制 |
| 文章编号： | 1008-9764(2003)03-0054-04 |
| 修稿时间： | 2003年7月15日 |
Revelations from American corporation Scandals to Improve the Corporate Governance of China's Listed Companies |
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| Fang Yinghan.Revelations from American corporation Scandals to Improve the Corporate Governance of China''''s Listed Companies[J].Journal of Guangdong Radio & Television University,2003,12(3):54-57. |
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| Authors: | Fang Yinghan |
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| Abstract: | The limitation of corporate governance in our listed c ompanies was once considered to be the main cause of lies and frauds.As a result ,the administrative institution put forward a reform of corporate governance.The American corporate governance was taken as a model because of the once rapid de velopment of the American economy.We could not realize that the American system also has a lot of holes and leaks until series of corporation scandals such as E nron broke out.We must learn a lesson from the corporation scandals of the Ameri can companies while improving the corporate governance of our listed companies.W e should study the particular situation of our country and build a much more rat ional corporate governance.In this paper,the author discusss the equity structur e,the system of outside directors and the mechanism of promoting and regulation in our listed companies by taking into consideration of the particular situation of our country. |
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| Keywords: | corporate governance equity structure outside directo r mechanism of promoting and regulation |
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