| dc.contributor.advisor | 劉玉珍 | zh_TW |
| dc.contributor.author (Authors) | 游惠珍 | zh_TW |
| dc.contributor.author (Authors) | Yu, Hui-chen | en_US |
| dc.creator (作者) | 游惠珍 | zh_TW |
| dc.creator (作者) | Yu, Hui-chen | en_US |
| dc.date (日期) | 2003 | en_US |
| dc.date.accessioned | 18-Sep-2009 10:54:14 (UTC+8) | - |
| dc.date.available | 18-Sep-2009 10:54:14 (UTC+8) | - |
| dc.date.issued (上傳時間) | 18-Sep-2009 10:54:14 (UTC+8) | - |
| dc.identifier (Other Identifiers) | G0087255017 | en_US |
| dc.identifier.uri (URI) | https://nccur.lib.nccu.edu.tw/handle/140.119/34677 | - |
| dc.description (描述) | 碩士 | zh_TW |
| dc.description (描述) | 國立政治大學 | zh_TW |
| dc.description (描述) | 財政研究所 | zh_TW |
| dc.description (描述) | 87255017 | zh_TW |
| dc.description (描述) | 92 | zh_TW |
| dc.description.abstract (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。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。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。 | zh_TW |
| dc.description.tableofcontents | 論文提要 …………………………………………………………………… i謝辭 ………………………………………………………………………… ii目錄 ………………………………………………………………………… iii圖目錄 ……………………………………………………………………… iv表目錄 ……………………………………………………………………… v本文第一章 緒論 ………………………………………………………………. 1第一節 研究動機 ……………………………………………………...... 1第二節 研究目的 ……………………………………………………….. 3第三節 研究方法 ……………………………………………………...... 4第四節 研究架構 ……………………………………………………...... 4第二章 公司治理 …………………………………………………………. 6第一節 委託-代理問題及代理成本 …………………………………….. 7第二節 公司治理定義 …………………………………………………... 10第三節 公司治理之英美模型及德日模型 ……………………………... 12第四節 公司治理之參與者 ……………………………………………... 21第五節 OECD公司治理原則 …………………………………………... 29第六節 世界銀行之公司治理體系參考架構 …………………………... 34第三章 大陸國有企業公司治理之組織架構及演進 ……………………. 38第一節 傳統模型(1950年代至1984年間)..……………………….... 38第二節 過渡模型(1984年至1993年間)…………………………….. 41第三節 現代公司模型(1993年迄今)……………………………….... 48第四章 大陸公司之股權結構及其與公司治理之關係 …………………. 55第一節 股權結構 ………………………………………………………... 56第二節 股權結構與經營績效之關係 …………………………………... 64第三節 國有股減持方案之推行 ……………………………………….. 80第四節 引進合格境外機構投資者 …………………………………….. 86第五節 大陸公司治理相關法規 ……………………………………….. 90第五章 結論 ……………………………………………………………… 96第一節 結論 …………………………………………………………….. 96第二節 研究貢獻 ……………………………………………………….. 98第三節 研究限制 ……………………………………………………….. 99第四節 未來之研究方向 ……………………………………………….. 100參考文獻 .………………………………………………………..………… 101 | zh_TW |
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| dc.language.iso | en_US | - |
| dc.source.uri (資料來源) | http://thesis.lib.nccu.edu.tw/record/#G0087255017 | en_US |
| dc.subject (關鍵詞) | 中國大陸 | zh_TW |
| dc.subject (關鍵詞) | 國有企業 | zh_TW |
| dc.subject (關鍵詞) | 公司治理 | zh_TW |
| dc.subject (關鍵詞) | China | en_US |
| dc.subject (關鍵詞) | SOE | en_US |
| dc.subject (關鍵詞) | corporate governance | en_US |
| dc.title (題名) | 中國大陸國有企業公司治理之探討 | zh_TW |
| dc.type (資料類型) | thesis | en |
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