摘要
本文通过对安然事件暴露出美国在公司治理方面所存在的缺陷的分析 ,认为我国公司治理 ,必须在借鉴美国经验的基础上 ,结合中国具体国情 ,从强化独立董事独立性、健全激励机制。
Through analysis of the defects exist in American corporate governance by Anran lncident, this paper holds that the management of our comparnies should be reformed and innovated by way of drawing lessons from the experiences of American companies, strengthening the independence of non executive directors, completing the incentive mechanism and promoting fanancial intermediation in corporate governance.
出处
《南京理工大学学报（社会科学版）》
2002年第5期42-45,共4页
Journal of Nanjing University of Science and Technology：Social Sciences
关键词
公司治理
独立董事
股票期权计划
金融中介机构
Corporate Governance
Non executive Directors
Stock Option Program
Financial Intermediation
