上市公司风险管理中高层管理人员权责制衡机制的构建

发布时间：2018-07-14 17:41

【摘要】：随着经济体制改革的推进,中国公司制企业的管理权进行由两权合一到两权分离的改革,产生了所有者与经营者利益的分立,企业的经营管理风险也相应增加。因此,风险管理已经成为企业尤其是上市公司价值管理体系的目标之一。本文从高层管理人员——公司治理结构法定机关的代表人的权责制衡机制入手,分析了高层管理人员权责制衡机制在上市公司风险管理中的重要作用,《公司法》对高层管理人员的权责规定的不平衡,以及如何建立风险最小化的权责制衡机制,防患于未然,将高层管理人员的权责制衡机制作为上市公司风险管理的重要手段,并为此不断努力。
[Abstract]:With the development of the economic system reform, the management right of the Chinese corporate enterprises has been reformed from two powers to two powers, which has resulted in the separation of the interests of the owner and the operator, and the risk of the management of the enterprise has also increased accordingly. Therefore, risk management has become one of the objectives of the value management system of enterprises, especially listed companies. This paper starts with the power and responsibility checks and balances mechanism of the senior managers-the representative of the legal organs of the corporate governance structure. This paper analyzes the important role of the power and responsibility balance mechanism of the senior management in the risk management of listed companies, the imbalance of the power and responsibility of the senior management in the Company Law, and how to establish the power and responsibility checks and balances mechanism to minimize the risks, This paper regards the power and responsibility balance mechanism of senior management as an important means of risk management of listed companies, and makes continuous efforts to this end.
【作者单位】：甘肃农业大学经济管理学院;
【分类号】：D922.291.91

【共引文献】