上市公司治理结构的国际比较及我国的选择

公司治理结构作为企业制度的微观安排,国际上通常分为英美和德日两种模式。虽然由于历史、经济、社会和文化等方面的不同,两种模式存在差异,但基于相同的治理原则,本文将对两种模式进行比较和借鉴,并结合我国的国情,对我国上市公司的治理做出初步选择。

International Comparison of Listed Corporate Governance and Our Choice

As micro-arrangement of enterprise system, international corporate governance is generally classified as two models: US-UK model and Germany-Japan model. Owing to the differences of history, economy, society and culture, these two models are different in some aspects, but they are based on the same governing rules. Through the comparison and mirror of these two models as well as combination of our domestic situation, we can make initial choice for the governance of our listed company.