摘要
股份公司是当代资本主义社会经济的主体形态。股权结构作为公司所有权制度是公司制度的内核,而公司治理结构则是股权结构的外在形式和股东权利的实现机制。当代资本主义国家股份公司在股权结构和经营权方面发生了新的变化,特别是“安然事件”后公司治理机制也出现了一些新的变化。这些新变化都是为了更好地促进资本主义社会经济的发展,但并没有从根本上改变资本主义社会的性质。
The corporation is the major form of contemporary capitalist economy. The structure of stock rights as a system of corporate ownership is the core of the institution, whereas the structure of corporate governance is the exterior form of the former structure and the mechanism for the materialization of shareholder benefits. New changes have occurred in the corporations structure of stock rights and management rights in contemporary capitalist nations, evidenced by more recent changes in the mechanism of governance after the Enron Corporation Affair. The new developments will be conducive to capitalist economy, but they will not change its capitalist nature.
出处
《南京大学学报（哲学．人文科学．社会科学）》
CSSCI
北大核心
2003年第2期64-72,共9页
Journal of Nanjing University(Philosophy,Humanities and Social Sciences)
关键词
股份公司
股权结构
经营权
治理机制
corporation
structure of stock rights
management rights
mechanism of governance
