摘要
公司治理机制是企业培育核心竞争力获取竞争优势的重要制度保证。以外部治理为主的美国和以内部治理为主的日本在发达国家中都具有典型代表性,由此我们也发现不同国家其公司治理机制必须是建立在符合本国文化制度的前提下展开的。分析美国和日本公司治理机制中的股权结构、资本结构、监督机制和激励机制特征的同时,揭示出与其相关的文化要素的作用,这将是处于经济赶超和上升时期的中国在完善公司治理机制方面必须重视的内容。
Corporate governance mechanisms are an important systemic guarantee for companies to sharpen their competitive edge and to obtain competitive superiority. There are two types of typical corporate governance mechanisms ： one is outer- governance popular in America, and the other innergovernance widely adopted in Japan. So we think that different countries＇ corporate governance mechanisms must be in keeping with their respective cultural systems. Analysis of the ownership structure, capital structure, the monitoring mechanism and the prompting mechanism of American and Japanese corporate governance mechanisms and trying to reveal the importance of cultural restricted factors are important for the development and improvement of corporate governance mechanisms.
出处
《山东大学学报（哲学社会科学版）》
CSSCI
北大核心
2007年第4期53-58,共6页
Journal of Shandong University(Philosophy and Social Sciences)
基金
山东大学青年成长基金项目(项目编号山大科字[2005]-5)
关键词
美日公司
公司治理机制
文化要素
American and Japanese companies
corporate governance mechanism
cultural factors
