中国公司治理法律制度的形成和价值取向

发布时间：2018-03-24 07:31

本文选题：公司治理　切入点：和谐社会　出处：《上海管理科学》2010年02期

【摘要】：在有关中国公司治理应当是什么样这种公司治理的"应当"的问题上,很多学者提出了很多看法。公司治理可以分为重视股东利益的股东主权型公司治理模式和重视职工等利益相关者利益的利益相关者公司治理模式,因此,学者们提出的看法也可以概括到这两种模式中。总体来看,2005年《公司法》的价值取向是保护中小股东。但是对公司治理的形成来讲,社会规范或者社会对公司的角色期待以及公司自身的认知等因素是重要的,应该从中国社会的对公司的角色期待如何或者中国社会责任应当如何的角度出发分析公司治理制度的趋向。从和谐社会的建设的社会目标来看,中国的公司治理发展方向应该是利益相关者主权型模式,尤其是侧重于职工的模式,而不是股东主权型公司治理模式。
[Abstract]:On the question of what kind of corporate governance in China should be, Many scholars have put forward a lot of views. Corporate governance can be divided into two types: shareholder sovereign corporate governance model with emphasis on shareholders' interests, and stakeholders' corporate governance model that attaches importance to the interests of employees and other stakeholders. The views put forward by scholars can also be summed up in these two models. In general, the value orientation of the Company Law in 2005 is to protect minority shareholders. But for the formation of corporate governance, Social norms or social expectations of the role of the company, as well as the company's own awareness and other factors are important, We should analyze the trend of the corporate governance system from the perspective of the expectation of the role of the company in the Chinese society or the social responsibility of China. From the perspective of the social goal of the construction of a harmonious society, The development direction of corporate governance in China should be the stakeholder sovereign model, especially the employee model, rather than the shareholder sovereign corporate governance model.
【作者单位】：北京大学法学院;
【分类号】：D922.291.91;F276.6

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