摘要
本文从公司的股权结构、资本结构、经营者报酬等财务方面，对中国、美国和日本公司治理结构进行了比较分析，认为公司财务结构是否合理对公司治理效率的高低有着直接的影响，并在借鉴国外公司治理经验的基础上，结合我国实际情况，从企业财务结构的角度，提出了完善我国国有企业治理结构的对策与建议。
From the standpoints of finance such as structure of stockholders′equity, capital structure and manager′s reward, we make a comparison of the corporate governance among China, the United States and Japan, through which we conclude that financial structure has a direct impact on the efficiency of corporate governance. Based on the advanced experience of foreign corporate governance, considered the current situation of Chinese enterprises and proceed from the financial structure, we put forward some countermeasures and suggestions for the advancement in Chinese state－owned enterprises′governance.
出处
《中国软科学》
CSSCI
北大核心
2001年第5期41-44,120,共5页
China Soft Science
