论信息特点、决策与公司治理的关系

从信息的角度 ,利用委托—代理理论和信息经济学的思想分析如何通过完善公司治理机制来保证上市公司的信息披露质量 ,从而保护投资者利益。在我国上市公司大多存在国有股独大和大股东控制的情况下 ,应考虑加强治理结构的监控效能 ,构想建立以审计委员会为中心的“密集监控体系”。

On the Relationship of Information Characteristics, Decision- making and Corporate Governance

From the perspective of information, the article analyses how to improve the corporate governance structure to guarantee the quality of listed company disclosures in light of the agent theory and information economics. It is desirable to strengthen the monitoring function of governance mechanism under the circumstances that many listed companies in China are governed by major stockholders or the government. The article advances a conception of establishing intensive monitoring package centering on audit committee.