Please use this identifier to cite or link to this item: https://ah.lib.nccu.edu.tw/handle/140.119/34677
題名: 中國大陸國有企業公司治理之探討
作者: 游惠珍
Yu, Hui-chen
貢獻者: 劉玉珍
游惠珍
Yu, Hui-chen
關鍵詞: 中國大陸
國有企業
公司治理
China
SOE
corporate governance
日期: 2003
上傳時間: 18-Sep-2009
摘要: 中國共產黨自1949年接替大陸之政權,奉行社會主義實行高度集中的計畫經濟體制,整個國民經濟就像一個大型工廠,導致國有企業經營績效一蹶不振。至1970年代後期,大陸體認市場機制之重要性,引進市場經濟,逐步開放國有企業之經營;而遲至1990年代後期,大陸才開始引進公司治理之概念。\n就大陸近年來建立之公司治理制度,可看出其概念及具體措施是源自於國外成熟市場之制度。其本質較為偏向英美模型;而組織則採類似德國雙元制之董事會及監事會並存之架構。但由於大陸國有企業受限於國情、政治體制及政府態度之影響,導致大陸國有企業之組織雖已轉型為現代模型之公司,其體質仍存在許多問題。\n以大陸國有企業改建為上市公司之股權結構觀之,主要為國有股、法人股及公眾股,各持股比例約佔流通在外股權之30﹪。而其持股比例與公司經營績效之關係,經多位學者研究,就理論而言,法人股之持股比例與公司經營績效呈現正相關;國有股與公眾股之持股比例與公司經營績效呈現負相關。因而主張國有企業改建為上市公司時,政府應減少對公司之持股,並將持股移轉予機構法人始有利於國有企業改建為上市公司之公司治理架構。然實務上,機構法人持股比例與公司經營績效呈現正相關之立論,須配以完善之市場監管制度以產生制衡機制,否則,當機構法人成為控制股東時,將能藉由移轉計價、金字塔結構等內部交易以剝削少數股東之權益。
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描述: 碩士
國立政治大學
財政研究所
87255017
92
資料來源: http://thesis.lib.nccu.edu.tw/record/#G0087255017
資料類型: thesis
Appears in Collections:學位論文

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