德国企业治理结构的历史和实践:利益相关者视角

文章从利益相关者的视角,梳理了德国企业治理结构的历史发展和演进,认为德国企业根据企业自身,以及国家经济和社会发展的实际,形成了独具特色的"共同治理"模式,较好地处理了企业所有者、管理者以及利益相关者(如员工、客户、供应商、债权人、政府和社会公众等)之间的关系问题。这种独特的公司治理模式是在德国历史和文化以及社会经济发展的过程中逐步形成的,在制度的形成的过程中也没有太多的理论加以指导,但却表现出良好的制度效应。从企业治理结构模式的多样化来看,每一个国家都有一套适合自己国家特色的制度,不用盲目地复制别人的模式,也不用急于趋同化,应该保持自己的特殊性。

The History and Practice of German Enterprises,Governance： A Perspective from Stakeholders

This paper, from the perspective of stakeholders, combs the development and evolution of German enterprises＇ governance. It considers that the German enterprises, according to themselves, as well as the reality of national economy and social development, have formed a unique mode of ＂Common Governance＂, which deal with the relationships among business owners, managers and stakeholders （e.g., employees, customers, suppliers, creditors, government and the public, etc） in a good way. This particular mode of enterprises governance is gradually formed in the process of social and economic development in the German history and culture, the system have no too much theory guidance in the process of the formation, but it showed good effect. From the perspective of the diversification of enterprise governance structure mode, every nation has a set of suitable mode for their own national characteristic of system, we don＇t need to blindly copy others nation＇s mode, we need to keep our own particularity.