论文部分内容阅读
本文总结和分析了上市公司过度经营、大股东占款、投资不当等非理性财务行为,认为造成这些问题的根本原因是公司治理效率低下,即董事会的构成、对经理人员的约束和激励机制、高层管理人员持股比例等未对公司治理起积极作用。最后,文章提出解决问题的一些方案,如增加董事会的外部董事、有效约束和激励经理人员、合理配置公司的决策权、执行权和监督权等。
This paper summarizes and analyzes the irrational financial behavior of listed companies such as over-management, large shareholder's account and improper investment, and believes that the root causes of these problems are the inefficiency of corporate governance, that is, the composition of board of directors, the restraint and incentive mechanism for managers, The proportion of senior executives holding shares did not play an active role in corporate governance. Finally, the article proposes some solutions to the problem, such as increasing the external directors of the board of directors, effectively restraining and motivating managers, rationally allocating the company's decision-making power, execution power and supervision power.