摘要
安然的破产引发了美国企业的诚信危机。关于安然倒闭的原因众说纷坛。本文选取了公司治理模式这个角度来剖析安然倒闭,即分析美国公司治理模式普遍存在的缺陷,主要表现在资本所有权、公司控制权、独立董事制度和期权激励制度四个方面。最后得出结论,美国公司治理结构的不完善和公司治理模式的弱化是安然倒闭的重要原因,也是美国接连不断出现的公司造假丑闻的主要原因。
The bankruputcy of Enron has led to a credit crisis about American companies. Many reasons led to the bankruptcy of Enron, however, in this essay the focus is on Corporate Governance, namly, the drawbacks of the model of American Corporate Governance. These drawbacks mainly include the capital ownership, the control rights in company, Independent Derector's institution and Stock Options Intencive Mechanism. A conclusion can be made that: the most important reason for Enron s bankruptcy and the ever increaing scandals of American companies lies in the imperfect and weakened Corporate Governance of American companies.
出处
《华南农业大学学报（社会科学版）》
2003年第z1期62-66,共5页
Journal of South China Agricultural University(Social Science Edition)
关键词
公司治理模式
独立董事制度
期权制度
corporate governance
independent derector's institution
stock options intencive mechanism
