摘要
公司治理是指正确处理所有者 (委托人 )与经营者 (代理人 )之间的相互制衡关系 ,在股东、董事与经理层之间建立一种组织架构及有关的法律、法规、准则、制度。公司治理的目标是谋求股东利益的最大化 ,同时也提升其他利益相关者的受益水平。在公司治理中 ,建立和加强信息披露 ,提高上市公司对外报告的完整性和透明度 ,至为关键。要建立以财务报表为中心。
The management of a corporation means the correct handling of the mutual restraint of the owner(trustor) and the operator(agent) so as to establish an organizing frame and the relevant laws, rules and regulations between shareholders, directors and managers. The aim is to maximize the interests of the shareholders and increase the benefit of other parts involved. For that purpose it is of vital importance to strengthen the publication of the information and to increase the completeness and transparency of the public report of a listed company. The system of public report should be established with the financial report form as its centre and other information publication as the supplement.
出处
《厦门大学学报（哲学社会科学版）》
CSSCI
北大核心
2001年第4期5-10,共6页
Journal of Xiamen University(A Bimonthly for Studies in Arts & Social Sciences)
