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基于利益相关者共同治理的保险公司治理研究 被引量:18

A research on insurer's corporate governance based on mutual governance for stakeholders
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摘要 20世纪80年代以前,股东主权至上和私人财产神圣不可侵犯是市场经济的黄金定律,股东拥有公司治理独一无二、至高无上的地位。从20世纪90年代初开始,"股东至上"理论受到了利益相关者理论的强烈挑战。本文旨在突破传统公司治理强调股东利益最大化的局限,以利益相关者理论为基础,针对我国保险公司治理的特殊性及存在的主要弊端,构建保险公司利益相关者的共同治理机制,探索我国保险公司共同治理的思路和对策。 Prior to 1980's, priority of shareholder right and non-encroachment on private property are golden rules for market economy. Shareholders occupied a singular and highest position in corporate governance. Starting from early 1990's, the "shareholder imperative" theory was vehemently challenged by the stakeholder theory. In view of the uniqueness of governance mechanism for Chinese insurers and its existing drawbacks, the paper aimed to go beyond the limitation of traditional governance theories which emphasized shareholder interest maximization, and on the basis of the stakeholder theory, proposed on measures to establish a mutual governance mechanism for all stakeholders of insurers.
作者 刘美玉
出处 《保险研究》 CSSCI 北大核心 2008年第9期7-12,共6页 Insurance Studies
关键词 利益相关者 股东权益 公司治理 stakeholders shareholder interests corporate governance
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参考文献4

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二级参考文献21

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