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学术界对公司治理的理论研究主要偏向于正式制度层面,如股权结构、融资结构、董事会和监事会制度等。然而,从国内外不断出现的公司丑闻来看,庞大和精细的正式制度并没有真正解决公司治理问题。本文通过建立正式制度、非正式制度与公司治理绩效相互关系的反馈控制模型,来说明非正式制度对公司治理的作用机制,并就如何通过完善非正式制度以改进公司治理绩效进行了初步探讨。
The theoretical research on corporate governance in academia is mainly on the formal institutional level, such as equity structure, financing structure, board of directors and board of supervisors. However, judging from the continuous corporate scandals at home and abroad, the large and sophisticated formal system does not really solve the problem of corporate governance. This paper establishes the feedback control model of the formal system, the relationship between the informal system and the corporate governance performance, to illustrate the mechanism of the informal system on corporate governance, and conducts a preliminary discussion on how to improve the corporate governance performance by improving the informal system.