| 资本结构、公司治理结构与代理成本的关系与思考 |
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| 引用本文： | 汪远根.资本结构、公司治理结构与代理成本的关系与思考[J].上海海事大学学报,2002,23(4):57-61. |
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| 作者姓名： | 汪远根 |
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| 作者单位： | 上海海运学院,经济管理学院,上海,200135 |
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| 摘 要： | 在全球经济一体化的大背景下 ,我国经过近 10年的资本市场的演练和培育 ,使得完善我国公司法人治理结构与优化资本结构、改善信息不对称 (asymmetricinformation)下的代理 -委托关系 (agent principal) ,降低代理成本 (agency cost)必然地联系在一起 ,进而以此为契机为提高我国会计信息的质量、规范资本市场运作和提升企业竞争能力寻找突破口。本文将以资本结构、公司治理结构和代理成本三者的关系为基点 ,探索我国目前优化公司资本结构 ,建立有效的公司治理结构下应考虑的或可能遇到的代理成本问题
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| 关 键 词： | 资本结构 公司治理结构 代理成本 代理成本问题 |
| 文章编号： | 1000-5188(2002)04-0057-0005 |
| 修稿时间： | 2002年5月21日 |
Research on the Relation Among Capital Structure, Corporate Governance and Agency Cost |
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| WANG Yuan,gen.Research on the Relation Among Capital Structure, Corporate Governance and Agency Cost[J].Journal of Shanghai Maritime University,2002,23(4):57-61. |
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| Authors: | WANG Yuan gen |
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| Abstract: | With the economic globalization, the development of China's capital market in a decade engenders the combination of perfecting corporate governance, optimizing capital structure, improving the agent-principal relation and reducing the agency cost in the condition of asymmetric information, so that a breakthrough can be sought to improve the quality of accounting information, regulate capital market operation and enhance enterprises' competitiveness. Based on the relations among capital structure, corporate governance and agency cost, the author intends to explore the possible agency cost problems facing the optimization of the corporate capital structure and the establishment of the efficient corporate governance. |
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| Keywords: | capital structure corporate governance agency cost agency cost problems |
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