摘要
通过比较美国证券交易委员会对公司治理的新旧规则 ,认为其变革的主要原因是由于董事会缺乏独立性和外部监管机制失灵所致 。
By comparing the new regulations with the old regulations what SEC aim at the governance of the list company, the key reasons this paper put forward are lacking of independence of the directorate and failing in the supervisory mechanism of exterior market, at the same time the author brings forward the measures to consummate governance structure of China.
出处
《财经理论与实践》
CSSCI
北大核心
2003年第2期46-49,共4页
The Theory and Practice of Finance and Economics
关键词
公司治理结构
独立性
外部监督机制
Governance structure
independence
supervisory mechanism of exterior market
