上市公司治理目标的辨析与重构

由于上市传统公司治理目标遭遇了可持续发展难题,带来了一系列社会负面问题。公司社会责任理论提出上市公司在追求股东经济利益的同时,应充分保障利益相关者的共同利益,但其却未设计出具有可操作性的实现路径。上市公司治理目标的重构要基于可持续发展,在其治理政策中实现营利与社会责任的协调,而营利与社会责任目标的协调要依靠法律与市场机制、公司自身的共同作用。这也将导致公司治理模式不再固定化。

The Analysis and Reconstruction of Corporate Governance Objectives

As the traditional goal of listed corporate governance faces the problems of sustainable development,a range of negative social issues appear.Corporate social responsibility theory puts forword that listed companies should fully protect the common interests of stakeholders in the pursuit of economic interests,but it has not been designed with the realization of maneuverability path.The reconstruction of listed company governance goal requires coordination of its profit and social responsibility in governance policies on the basis of sustainable development,and the coordination of profitability objectives and social responsibility depends on the joint action of the legal,market mechanisms and the company itself.This will also lead to corporate governance no longer immobilized.