摘要
本文在肯定公司治理评价价值的基础上 ,对当今国际上主要的公司治理评价系统进行了比较研究 ,并指出了治理评价系统在公司治理准则适用性 ,治理评价所使用的标准和评价内容等方面存在的问题 ,最后讨论了公司的社会责任问题。本文对当前的公司治理评价进行了冷思考 ,期望对科学的公司治理评价有所助益。
Corporate governance is more and more important as a system and its appraisal can give a concise and comparable standard to show the specific governance conditions of every company. Based on the review of current governance rating system, this paper compares their strength and weakness and points out some problems in their adaptability, appraisal criteria and rating contents. We also discuss the social responsibility problem.This research analyzes the governance rating program in the calmest way. We hope this paper can give some suggestion to the scientific governance rating.
出处
《财经科学》
CSSCI
北大核心
2004年第2期22-26,共5页
Finance & Economics
基金
国家社科基金项目 (0 2BJY12 7)资助
