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随着社会经济的发展,公司制企业在国民经济中的地位不断提升,公司治理也越来越引起人们的注意。但是,对于转轨时期的中国国有企业和民营企业而言,由于不同企业的条件状况不一样,其公司治理不能采取完全相同的模式,而应当实行权变的公司治理策略。对公司治理模式影响最大的莫过于企业的产权关系,因为公司治理在很大程度上是对企业产权关系的反映和保障。企业的产权关系不同,公司治理也有相应的不同类型。正是基于这一考虑,本文立足于对不同类型的企业产权关系分析,探讨公司治理的不同类型以及影响企业对其选择的主要因素,最终形成权变公司治理模式,并采用问卷调查的方法进行了实证检验,力图为现实的企业实践和相关的理论研究提供参考。
With the social and economic development, the status of the corporate enterprises in the national economy has been continuously improved, and corporate governance has drawn more and more attention. However, for the transition period of Chinese state-owned enterprises and private enterprises, due to different conditions and conditions of different enterprises, their corporate governance can not take exactly the same model, but should implement contingent corporate governance strategies. The greatest impact on the corporate governance model than the property rights of enterprises, because corporate governance to a large extent, is the reflection and protection of the relationship between property rights. The relationship between property rights of enterprises is different, there are corresponding different types of corporate governance. It is precisely based on this consideration that based on the analysis of the relationship between different types of enterprises property rights, this paper discusses the different types of corporate governance and the main factors that affect the choice of the enterprise. Eventually, a contingency-based corporate governance model is formed and a questionnaire survey is conducted Empirical test, trying to provide practical reference for the actual business practice and related theoretical research.