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近一两年,内地对于公司治理结构的讨论非常热烈。那么,什么是优良的公司治理(管治)?如何对其作出评价?笔者在香港工作多年,也一直在研究类似的问题。标准普尔(Standard＆Poor’s)2002年初发表了专门报告,认定以国际标准评价,香港企业管治总体水平良好。所以笔者想以被列为香港恒生指数、最有代表性的上市公司为例,通过分析它们的管治结构,给内地企业一些借鉴。
In the past year or two, the discussion on the corporate governance structure in the Mainland has been very enthusiastic. So, what is good corporate governance (governance)? How to evaluate them? The author for many years in Hong Kong, has been studying a similar problem. Standard & Poor's published a special report in early 2002 and determined that the overall standard of corporate governance in Hong Kong is good based on international standards. So I would like to be listed as the Hang Seng Index in Hong Kong, the most representative listed companies, for example, by analyzing their governance structure, to some reference to the mainland enterprises.