沪深43家终止上市公司治理缺失引发的思考

发布时间：2018-01-18 15:32

本文关键词：沪深43家终止上市公司治理缺失引发的思考　出处：《财经问题研究》2017年01期 　论文类型：期刊论文

【摘要】：本文基于沪深43家终止上市公司的信息资料,发现这些公司普遍存在大股东侵占、盲目扩张、假账假信息、主业停顿、内部管理不善等表象原因,而究其根源在于公司治理缺失。归结表象原因的多种情形,剖析公司治理主体缺失、资源配置缺失、经营管理缺失和要素分配缺失,深感公司多种缺失叠加,岂有不亡之理。进而思考公司治理缺失的修补措施,公司经营层、管理层、国家立法机关、执法机关以及企业行政管理组织应该是不同层面、不同缺失事项修补的责任人;修补既要重视补丁修补,也要重视创新修补。
[Abstract]:Based on the information of 43 terminating listed companies in Shanghai and Shenzhen, this paper finds that there are many apparent reasons for these companies, such as large shareholder encroachment, blind expansion, false accounting information, pause of main business, poor internal management, and so on. The root of it lies in the lack of corporate governance. It comes down to many cases of apparent reasons, analyzes the lack of the main body of corporate governance, the lack of resource allocation, the lack of business management and the lack of factor distribution, and deeply feels that the company has a variety of deficiencies superimposed. There is no reason to die. Then thinking about the lack of corporate governance repair measures, corporate management, management, national legislature, law enforcement agencies and enterprise administrative organizations should be different levels. Persons responsible for the repair of different missing items; Repair should attach importance to patch repair, but also pay attention to innovation repair.
【作者单位】：江苏大学财经学院;
【基金】：教育部人文社会科学基金项目“利益相关者博弈势态与要素参与分配原则的契合度研究:基于完善现代企业制度的视角”(12YJAZH055)
【分类号】：F832.51;F271
【正文快照】： 一、问题的提出一般认为,WillimamS0n是“公司治理”这一概念的明确提出者。三十余年来,围绕公司治理问题的研究,方兴未艾,成果迭出。在公司治理理论方面,C?oase的“交易成本理论”认为,在企业外部,生产通过市场交易进行,受价格机制的指导;在企业内部,交易行为因企业管理

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