关于完善国企法人治理结构若干问题的研究
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摘要
法人治理结构是现代企业制度的重要内容。良好的治理结构是企业规范运行的基础，他不仅能够最大限度的保证出资人在企业的权益，同时也能促进企业独立的参与市场竞争。在目前企业加快股份化改革进程之际，同时也在中国进入WTO后国企如何适应新环境的时刻，国企的法人治理结构受到越来越多的关注。
本文的目标在于通过对企业内部法人治理结构存在不足的揭示，在定量分析、系统思考、借鉴外来模式的基础上，提出解决的途径，试图提出对国企改革有所帮助的观点，构思适合我国国企改革的企业法人治理结构。
本文共分五个部分：第一部分简要回顾了改革20年的成就，提出研究法人治理结构问题的重要性；第二部分对对法人治理结构的进行了探讨，包括了内涵、理论背景及国内外发展现状；第三部分着重对我国国企中现行法人治理结构的不足进行了揭示；第四部分针对这些不足之处，进行理论分析、模型探讨等方法进行了研究，并试图给出改进的建议，第二、第四部分是本文的重点；第五部分是结论，总结全文，强调通过法人治理结构的改进，国企在市场中的竞争能力必将得到提高，进而有力推动国民经济的持续快速发展。
Corporate governance is an essential part of Modern Enterprise System. A rational corporate governance is fundamental to the standard operation of an enterprise. It can guarantee the maximum rights of the proprietors, nay, encourage the enterprise to take part in the market competition independently and run under the market principle. With the accelerated development of SOEs (State-owned enterprises) corporation reform, and the history moment after entering WTO, the Corporate Governance research has received the unparalleled attention.
In this paper author display the current deficiencies of Corporate Governance. According to the problems, some study work such as quantitative analysis, systemic researches were taken to find a way out of these deficiencies. The settlement, based on the situation of Chinese economy, will be propitious to the development of SOEs.
The study consists of five parts: Part 1, briefly reviewed the reform in the later 20 years, pointed out the problems existing in the economic field, especially the weak market competition of SOEs, Part 2, discuss the Corporate Governance roundly, including the definition, content, theory background and the status quo both aboard and domestic. Part 3, emphasized the current deficiencies of Corporate Governance in SOEs. Part 4, many research methods were used to rise the improving suggests.
Part 4, together with the Part 2, build up the key point in this study. Part 5, conclusion: the market competition ability of SOEs will surely be improved as soon as the Corporate Governance has been optimized, and
thus to welcome the faster development of our national economy.
本文的目标在于通过对企业内部法人治理结构存在不足的揭示，在定量分析、系统思考、借鉴外来模式的基础上，提出解决的途径，试图提出对国企改革有所帮助的观点，构思适合我国国企改革的企业法人治理结构。
本文共分五个部分：第一部分简要回顾了改革20年的成就，提出研究法人治理结构问题的重要性；第二部分对对法人治理结构的进行了探讨，包括了内涵、理论背景及国内外发展现状；第三部分着重对我国国企中现行法人治理结构的不足进行了揭示；第四部分针对这些不足之处，进行理论分析、模型探讨等方法进行了研究，并试图给出改进的建议，第二、第四部分是本文的重点；第五部分是结论，总结全文，强调通过法人治理结构的改进，国企在市场中的竞争能力必将得到提高，进而有力推动国民经济的持续快速发展。
Corporate governance is an essential part of Modern Enterprise System. A rational corporate governance is fundamental to the standard operation of an enterprise. It can guarantee the maximum rights of the proprietors, nay, encourage the enterprise to take part in the market competition independently and run under the market principle. With the accelerated development of SOEs (State-owned enterprises) corporation reform, and the history moment after entering WTO, the Corporate Governance research has received the unparalleled attention.
In this paper author display the current deficiencies of Corporate Governance. According to the problems, some study work such as quantitative analysis, systemic researches were taken to find a way out of these deficiencies. The settlement, based on the situation of Chinese economy, will be propitious to the development of SOEs.
The study consists of five parts: Part 1, briefly reviewed the reform in the later 20 years, pointed out the problems existing in the economic field, especially the weak market competition of SOEs, Part 2, discuss the Corporate Governance roundly, including the definition, content, theory background and the status quo both aboard and domestic. Part 3, emphasized the current deficiencies of Corporate Governance in SOEs. Part 4, many research methods were used to rise the improving suggests.
Part 4, together with the Part 2, build up the key point in this study. Part 5, conclusion: the market competition ability of SOEs will surely be improved as soon as the Corporate Governance has been optimized, and
thus to welcome the faster development of our national economy.
引文
青木昌彦、钱颖一，1995，《转轨经济中的公司治理结构》，中国经济出版社。
林毅夫、蔡防、李周，1997，《充分信息与国有企业改革》，上海三联书店。
张维迎，1999，《企业理论与中国企业改革》，北京大学出版社。
张维迎，1996，《博弈论与信息经济学》，上海三联书店。
张维迎，1995，《企业的企业家》，上海三联书店
谢识予，1997，《经济博弈论》，复旦大学出版社。
陈郁编著，1996，《企业制度与市场组织》，上海三联书店
2001年度注册会计师考试制定教材，《财务成本管理》，中国财政经济出版社。
哈特，《公司治理：理论与启示》，经济学动态1995．6
王珺，《双重博弈中的激励与行为》，经济研究，2001年第8期
余颖，《国有股减持路径的模型研究》，数量经济技术经济研究，2001年第8期
孙铮等，《治理结构与公司业绩的相关性研究》，财经研究2001．4
姜彦福等，《信息结构、契约理论与公司治理》，当代经济研究2001．10
韩杨，《国有股减持股权结构目标模式》，资本市场2001．9
Berle A. and Means G. 1932 Modern Corporation and Private Property, Macmillan, New York.
A. Alchian, and H. Demsetz, 1972, Production, Information costs and Economic Organization, American Economic Review 62
Rubin stein and Yaari, 1983, Repeated Insurance Contacts and Moral Hazard, Journal of Economic Theory 30
James Dow , Gary Gorton , Stock market efficiency and Society Efficiency , Journal of France, July, 1997
W. Macloed, 1998, Equity, Efficiency and Incentives in Cooperative Teams, Economic Anal ysis
林毅夫、蔡防、李周，1997，《充分信息与国有企业改革》，上海三联书店。
张维迎，1999，《企业理论与中国企业改革》，北京大学出版社。
张维迎，1996，《博弈论与信息经济学》，上海三联书店。
张维迎，1995，《企业的企业家》，上海三联书店
谢识予，1997，《经济博弈论》，复旦大学出版社。
陈郁编著，1996，《企业制度与市场组织》，上海三联书店
2001年度注册会计师考试制定教材，《财务成本管理》，中国财政经济出版社。
哈特，《公司治理：理论与启示》，经济学动态1995．6
王珺，《双重博弈中的激励与行为》，经济研究，2001年第8期
余颖，《国有股减持路径的模型研究》，数量经济技术经济研究，2001年第8期
孙铮等，《治理结构与公司业绩的相关性研究》，财经研究2001．4
姜彦福等，《信息结构、契约理论与公司治理》，当代经济研究2001．10
韩杨，《国有股减持股权结构目标模式》，资本市场2001．9
Berle A. and Means G. 1932 Modern Corporation and Private Property, Macmillan, New York.
A. Alchian, and H. Demsetz, 1972, Production, Information costs and Economic Organization, American Economic Review 62
Rubin stein and Yaari, 1983, Repeated Insurance Contacts and Moral Hazard, Journal of Economic Theory 30
James Dow , Gary Gorton , Stock market efficiency and Society Efficiency , Journal of France, July, 1997
W. Macloed, 1998, Equity, Efficiency and Incentives in Cooperative Teams, Economic Anal ysis
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