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运用制度理论和委托代理理论从外部治理环境和内部治理机制两个维度分析了境外上市对公司治理的影响。境外上市有助于提高公司治理水平,一方面国外证券市场良好的法律制度体系、信息环境以及产品市场国际化等外部因素的约束、规范和引导能够改善外部治理环境;另一方面境外上市行为导致公司治理结构和治理机制对外部治理环境进行适应性调整和改进。
Using institutional theory and principal-agent theory, this paper analyzes the influence of overseas listing on corporate governance from two dimensions: external governance environment and internal governance mechanism. Overseas listing helps to improve the level of corporate governance. On the one hand, foreign securities market has good legal system, information environment and internationalization of product market, and other external factors, regulate and guide the external governance environment can be improved; on the other hand, Corporate governance structure and governance mechanism to adapt to the external governance environment and improve.