行业差异、利益相关者治理机制与治理指数分析

有鉴于利益相关者的相关问题已成为现行公司治理框架中不可或缺的一部分,本文设置五个利益相关者治理评价指标,考察中国上市公司利益相关者参与公司治理和利益相关者权益的保护状况,并得出利益相关者治理指数.对上市公司利益相关者治理指数进行的行业分析表明:不同行业的上市公司和样本总体在利益相关者治理机制及其所涉及的五个具体方面均存在重要差异,这说明行业差异可能对上市公司利益相关者治理机制和治理水平存在重要的影响.

Analyses of Industrial Difference,Stakeholders Governance Mechanisms and Governance Index

Given the importance of stakeholder issue in corporate governance, we set up five indexes to appraise status quo of stakeholder participation in corporate governance and stakeholder rights and interests protection of Chinese listed companies, which lead to the result of stakeholder governance index. The industrial analysis show that industrial difference may have important influence on stakeholder governance mechanisms and stakeholder governance level based on the great gap reflected in the related aspects among companies in different industries.