摘要
本文认为传统的公司治理在治理目标、治理方式、外部治理与内部治理的协调以及激励与约束的关系上仍然存在一定的缺陷,这些缺陷是导致公司治理仍然不能十分有效的根本原因。针对这些缺陷提出了进一步完善公司治理和提高公司治理效率的思路。
This paper developed some new understandings against the conventional views on corporate governance goals,internal governance mechanisms,external governance and governance effects of incentive.These new understandings provide references to further improve corporate governance frameworks and efficiency of corporate governance.
出处
《会计研究》
CSSCI
北大核心
2008年第12期63-68,共6页
Accounting Research
