摘要
公司治理模式是一套治理公司交易关系的制度安排。传统的公司治理理论遵循“股东至上”的逻辑。随着公司的发展演变 ,股东至上的治理模式开始受到人们的诘责 ,利益相关者治理模式开始为人们所青睐。利益相关者治理模式的理论基础在于对传统“股东至上”逻辑的质疑 ;其实践常见于德国与日本的公司治理中 ;利益相关者治理模式是公司长期发展演变的产物 ,有其存在的合理性 。
The corporate governance is a series of systems about 'responsiblity for shareholders'.With the corporation development,the corporate governance being responsible for shareholders is gradually scolded,while stakeholders corporate governance is gradually praised.The theoretical basis of stakeholders corporate governance questions the doubt on traditionial indea of 'responsiblity for shareholders',which is often applied in Germany and in Japan.Being the result of the corporation developing,it is reasonable to exist and faces the challenge of the further development.
出处
《北京邮电大学学报（社会科学版）》
2002年第2期15-18,共4页
Journal of Beijing University of Posts and Telecommunications(Social Sciences Edition)
关键词
公司治理
利益相关者
股东至上
企业管理
corporate governance
stakeholders
responsible for shareholders
industrial management
