论文部分内容阅读
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。
Stock company is the main form of social capital in contemporary capitalism. Ownership structure as the corporate ownership system is the core of the company system, while the corporate governance structure is the external form of ownership structure and the realization mechanism of shareholder’s rights. New changes have taken place in the ownership structure and management rights of contemporary capitalist state joint-stock companies. In particular, some changes have taken place in the corporate governance mechanism since the Enron Incident. All these new changes are aimed at promoting the development of capitalist society and economy better, but they have not fundamentally changed the nature of capitalist society.