论美日上市公司管治制度

发布时间：2018-06-15 03:30

  本文选题：公司管治制度 + 上市公司管治　； 参考：《中外法学》1999年05期

【摘要】：正 本文探讨美国及日本之公司管治制度,并阐述这两种体制能否适用于中国。在普通法系中,英、美之公司 法较接近。英国为普通法系之渊源,其公司法亦于十七至十九世纪树立多项法则,被多国采用,包括美国。进 入二十世纪后,美国公司法迎头赶上,使该国拥有目前国际上最先进之公司市场。理论上,日本与美国的法制 完全不同,前者是大陆法系。但由于两国经济非常蓬勃,值得深入分析其公司管治制度,看看有那些地方可作 为中国借鉴。 一、美国上市公司管治制度 公司管治(corporate governance)是指公司的董事局对公司管理、领导的方法。此名词是八十年代中期由 英国学者R.Tricker率先著书立说,并以此作为书名。但对此概念的形成,早在六十多年前已有著作。1932 年,美国学者A.Berle和G.Means出版了一本名叫The Modern Corporation and private property的书,
[Abstract]:This paper discusses the corporate governance system in the United States and Japan, and explains whether the two systems can be applied to China. In the common law system, British and American corporate law is closer. Britain is the origin of the common law system, its company law also set up a number of laws in the 17-19 th century, adopted by many countries, including the United States. After entering the twentieth century, American company law caught up with each other, which made the country have the most advanced company market in the world. In theory, the legal system of Japan and the United States is completely different, the former is a civil law system. But because the economies of both countries are booming, it is worth looking into their corporate governance systems to see where they can serve as a reference for China. First, the corporate governance system of listed companies in the United States refers to the management and leadership of companies by the board of directors. The term was first written by R. Tricker, an English scholar, in the mid-1980's and used as its title. But the concept came into being more than sixty years ago. In 1932, American scholars A. Berle and G. means published a book called the Modern Corporation and private property.
【作者单位】： 香港漫会大学会计及法律系
【分类号】：D912.28
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本文编号：2020414