1、oecd公司治理準則oecd公司治理準則內(nèi)容概述公司治理準則內(nèi)容概述contents公司治理相關背景與理論公司治理相關背景與理論oecd公司治理準則制定背景公司治理準則制定背景oecd公司治理準則發(fā)展及應用公司治理準則發(fā)展及應用12341.公司治理問題的產(chǎn)生公司治理（或稱公司治理結(jié)構）理論，是隨著現(xiàn)代企業(yè)制度的形成而出現(xiàn)的。公司制企業(yè)特點公司制企業(yè)特點法人與自然人的界定，業(yè)主獨立于公司法人主體股權結(jié)構多元化，股份可以自由轉(zhuǎn)讓有限責任所有權、經(jīng)營權分離現(xiàn)實背景1.公司治理問題的產(chǎn)生公司制引發(fā)的企業(yè)治理問題公司制引發(fā)的企業(yè)治理問題股權結(jié)構極其分散：中小股東利益的保護機構投資者興起：機構投資者很少“

2、用腳投票”，往往要求恢復所有者主權，直接關注公司治理結(jié)構的問題。經(jīng)濟全球化和經(jīng)濟自由化帶來的競爭壓力：跨國并購、敵意收購、杠桿收購和公司重組等活動使公司治理問題復雜化。公司經(jīng)理層的薪酬過高，缺乏有效透明的監(jiān)督：丑聞頻發(fā)現(xiàn)實背景2.公司治理概念多種觀點公司治理結(jié)構是一種決策機制決策機制公司治理是一個指導和控制公司的制度或進程制度或進程公司治理結(jié)構就是指所有者、董事會和高級經(jīng)理人員組成的一種存存在制衡在制衡關系的組織結(jié)構組織結(jié)構對公司治理概念的理解對公司治理概念的理解 - 狹義: 股東對經(jīng)營者的監(jiān)督與制衡機制- 廣義 : 不僅局限于股東對經(jīng)營者的制約，還涉及到廣泛的利益相關者背景介紹2.公司治理概

3、念 - oecd公司治理準則：是一種據(jù)以對工商業(yè)公司進行管理和控制的體系。公司治理結(jié)構明確規(guī)定了公司的各個參與者的責任和權利分布責任和權利分布，諸如：董事會、經(jīng)理層、股東和其他利害相關者。并且清楚地說明了公司事務決策決策所應遵循的規(guī)則和程序。同時，它還提供了設置公司目標公司目標的程序，也提供了達到這些目標的監(jiān)控運營的手段。對公司治理概念的理解對公司治理概念的理解 解決兩方面問題解決兩方面問題- 基于“所有權與經(jīng)營權分離”：股東對經(jīng)營者的約束與監(jiān)控。- 基于“公司利益相關者理論”：非股東的利害關系人參與公司治理，如“職工參與制”。背景介紹diagramrealityidentitycreativ

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