股东和管理层利益制衡机制的比较研究

公司治理的核心问题是建立和完善股东和管理层利益制衡机制,在公司发展的不同阶段,公司控管结构模式经历了从股东会中心主义到董事会中心主义的演变,当今世界有三种典型的股东和管理层利益制衡机制,其均是各国结合本国的经济、技术条件和市场、法制环境的选择。我国应借鉴发达国家的立法和公司治理实践,建立适合我国国情的股东和管理层利益制衡机制。

The Comparative Study of Check and Balance Mechanism between Corporate Shareholders and Managers

The key points of the corporate governance structure is the check and balance mechanism between corporate shareholders and managers.In different time,the mode of corporate governance structure experiences a transition from the shareholder sovereignty to the director board sovereignty.In modern time,there are three typical check and balance mechanism between corporate shareholders and managers in the world,these various patterns of corporate governance structure are all the choices in according with their different economic,technical conditions and market,legal situations,China should learn from developed countries' legislation and corporate governance practice,and establish the check and balance mechanism between corporate shareholders and managers which suitable for China's conditions.