论"官督"对近代早期工业企业治理的影响

近代工业企业"官督"行为是影响企业治理的重要因素.晚清政府通过对企业经营项目审批权、人事任免权和账目稽查权的控制,对近代企业治理施加了正反两方面的影响.政府在为近代企业发展提供多种政策便利的同时,也造成企业产权关系模糊和法人地位的丧失,因而不仅影响了近代企业治理成效,也要为中国失去早期工业化的宝贵时机承担责任.

On the Influences of Governmental Supervision on the Enterprises in the Late Qing Dynasty

Governmental supervision" is an important factor that influences modern business management. The late Qing dynasty's control over business projects, human resources, and audit, acts as a rapier to the development of modern business. While the government provides facilitating policies for the development of modern enterprises, it also deprives enterprises of its status of a legal person, which results in the ambiguity of ownership of enterprises and further influences the efficacy of management. It is also the reason that China lost the opportunity of early industrialization.