摘要
管理层结构是公司治理的核心。对包括董事会、监事会、经理层在内的管理层总体综合结构与公司治理的关系问题进行的实证研究显示:管理层结构中董事会比监事会、经理层具有更加重要的地位和作用;监事会与董事会的力量对比影响到监事会的监督效果;管理层内部结构中,非完全委托代理框架下的混合型管理层结构有助于改善公司治理绩效。
The administrative structure reform is the core of corporate governance. Empirical study of the relationships between the administrative structure and corporate governance for some China's listed companies show that a board of directors plays more important role in corporate governance than a board of supervisors and that of executives do, the power balance between a board of directors and that of supervisors will influence the performance of supervision, an incomplete principal-agent structure of administration will be of more help to corporate governance than other structures to.
出处
《财经理论与实践》
CSSCI
北大核心
2005年第4期43-48,共6页
The Theory and Practice of Finance and Economics
基金
湖南省社科规划课题(03YB40)
关键词
管理层结构
董事会
监事会
经理层
每股收益
Administrative Structure
Board of Directors
Board of Supervisors
Executives
EPS
