摘要
目前公司治理问题大致分为三大类:现在已经达成共识而尚未解决的问题、目前还没有认识清楚的问题和存在争议的问题。正确认识和区分这些问题,对于我们构建和完善公司治理结构、提高财务管理水平和管理效率是非常有益的,也是十分必要的。
There are some relevant questions of corporate governance that we know clearly, that we do not have any solutions and that are bitterly contested with individals on both sides of the particular analytical/empirical issues. Recognizing clearly and classifying these issues are necessarty and helpful for us to remodel and to perfect our state corporate governance structures, to raese our financial management efficiency.
出处
《现代财经(天津财经大学学报)》
CSSCI
北大核心
2005年第9期27-31,共5页
Modern Finance and Economics:Journal of Tianjin University of Finance and Economics
关键词
公司治理
代理问题
信息不对称
内部控制
Corporate Governance
Agent Principal Problems
Asymmetric Information
Internal Control