我国上市公司治理结构存在的问题及解决途径 下载本文

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我国上市公司治理结构存在的问题

及解决途径

摘要

上市公司是经济时代的推动产物,中国的市场经济正是如火如荼发展期。近几年,国内上市公司陆续出现的问题已经暗示了必须找出一种属于中国国情与政体的特色治理模式, 文章从公司治理基本概念、理念、原则入手,通过分析我国上市公司治理结构的现状,探讨我国上市公司治理结构中存在的主要问题,即一股独大问题、董事会独立性问题、监事会监督机能缺位问题、经营者激励机制扭曲问题、信息披露失范问题等,并运用案例分析研究,进而从六个方面提出完善上市公司治理结构的法律对策,即:健全上市公司治理结构法律体系;优化股权结构;完善董事会制度;完善监督制约机制;推行股票期权制度;完善信息披露制度等,以期对促进我国上市公司治理结构完善有所贡献。[关键词]:上市公司治理结构;存在的问题;解决途径[论文类型]:应用型

Governancest ructure of ListCompanies in China : Problems and solut

ions

ABSTRACT

The listed company is to promote product of Chinese economy, the market economy is like a raging fire development period. In recent years, domestic listed companies have problems have suggested that must find a belongs to China's national conditions and characteristics of the governance mode of government, from corporate governance concept, concept, principle, through the analysis of the governance structure of Listed Companies in China the status quo, to discuss China's listed companies governance structure problems, that is one big share issue, the independence of the board of directors, board of supervisors to supervise the function problem of vacancy problem, incentive mechanism, information disclosure distortion problem of anomie, and uses the case analysis, and then from six aspects to improve the governance structure of listed companies and legal countermeasures, namely : to improve the governance structure of listed companies the legal system; to optimize the ownership structure; perfect the system of board of directors; perfect supervise restrict a mechanism; the implementation of stock option system; perfecting the information disclosure system, with a view to promoting the governance structure of Listed Companies in China to improve contribution.

[ Key words]: the governance structure of listed companies, problems, solutions

[type of Thesis ]: application type

目录

1 绪论 1

1.1 研究的背景 1

1.2 选题的目的与意义 12 公司治理结构的概念 2

3 上市公司治理结构的理念和原则 2

3.2 上市公司治理结构设计的原则 3 4 我国上市公司治理结构存在的问题 5 4.1 “一股独大”问题 5 4.2 董事会独立问题 6 4.2.1 内部人控制较为严重 6 4.2.2 独立董事独立性不强 7 4.3 监事会监督机能缺位的问题 7 4.4 信息披露失范问题 8 4.5 经营者激励约束机制问题 8

3.1 上市公司治理结构的基本理念 3

5 解决我国上市公司治理结构存在问题的途径 105.1 完善上市公司治理结构的法律体系 10

5.1.1 尽快修改完善《上市公司治理准则》 105.1.2 完善相关立法 10

5.2 优化上市公司的股权结构 10