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国外对公司董事会的研究是从不同的理论视角展开的, 故对公司董事会性质的观点存在很大分歧, 导致了董事会理论研究上的无进展。其主要观点是: (1) 经济学的研究, 主要包括委托代理理论、博弈论和资源依赖理论; (2)管理学的研究, 主要包括现代管家论、替代性假说、现代组织理论和经理层霸权论。本文从不同的理论视角对上述理论观点作了评价, 并提出了以下看法: 一是提高公司绩效是设计公司董事会的最终目标; 二是以委托代理理论为基础, 综合其它不同的理论来研究公司董事会问题; 三是公司董事会治理方式应随着环境的变化而进行相应的调整; 四是保证战略决策的科学性是今后公司董事会治理的核心主题。
The study of the company’s board of directors abroad is conducted from different theoretical perspectives. Therefore, there are great differences in the views of the company’s board of directors, which leads to no progress in the theoretical study of the board of directors. Its main viewpoints are: (1) The study of economics mainly includes principal-agent theory, game theory, and resource dependence theory; (2) Management research, mainly including modern butler theory, alternative hypotheses, modern organization theory, and managers. Hegemonic theory. This article evaluates the above theoretical perspectives from different theoretical perspectives, and puts forward the following observations: First, improving company performance is the ultimate goal of designing the company’s board of directors; Second, based on principal-agent theory, integrating other different theories to study the company Third, the governance of the company’s board of directors should be adjusted accordingly with changes in the environment. Fourth, ensuring the scientific nature of strategic decisions is the core theme of corporate governance of the board of directors in the future.