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介绍了法定代表人制度的起源与内涵,分析了我国法定代表人制度的弊端和缺陷,通过域外研究引出综合治理和完善我国法定代表人制度的些许建议与构想. 相似文献
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在我国法定代表人制度修改背景下,我国中小银行法定代表人同时兼任机构董事长和党委书记,这三种角色在中小银行经营管理体系中的地位和作用明显不同且每种角色在当前公司法制和监管环境下均不同程度地存在着制约机构健康运行的问题。这些问题实质上是中小银行长期存在的公司治理问题在法定代表人制度上的缩影。解决中小银行法定代表人问题也须纳入公司治理法治和监管框架体系内。对于中小银行来说,在当前《中华人民共和国公司法》正处于系统性修订的关键时刻,除了紧跟《公司法》修订步伐,及时构建符合商业银行经营管理规律且契合本行实际运营情况的法定代表人选任、披露和退出制度外,还应有效提升法定代表人相关制度的有效性。 相似文献
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公司法定代表人制度是公司对外交往中的一项重要制度。新公司法中对于法定代表人制度的修改,扩大了公司的自治空间,削弱了董事长的权力,增加了经理可作为法定代表人的规定,但仍存在较大的不足。通过对我国公司代表制度及各国公司代表模式的分析,我国应当采取代表董事制度并完善代表人权力、义务、责任等制度的规定。 相似文献
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中东欧三国国有银行民营化的方式、进程及启示 总被引:1,自引:0,他引:1
中东欧转轨经济国家国有银行的民营化是指把银行中的国有股权进行部分或整体剥离,其目的是为了改善原国有银行的产权结构和公司治理,使银行真正成为独立的市场主体。本文主要就中东欧的波兰、匈牙利和捷克银行的民营化改革实践过程,分析和比较其国有产权剥离方式以及民营化后银行的产权结构和公司治理情况,以期对我国国有银行的产权和体制创新有所启示。 相似文献
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随着我国经济的迅速发展,有限责任公司与股份有限公司也如雨后春笋般涌出,而规制公司成立及运作的相关法律,如《中华人民共和国公司法》的漏洞和缺陷也越来越明显的暴露出来。例如有关与公司法定代表人的制度规定就相当模糊,以至于出现了空股法定代表人的问题,造成了社会经济秩序的混乱,损害了股东利益、债权人利益以及社会公共利益。所以应从立法上明确细化法定代表人制度,这样才能为解决问题打下一个良好的基础。 相似文献
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本文以2001—2006年间通过控制权转移实现国有股份民营化的上市公司为研究对象,分析民营化对上市公司选择会计师事务所产生的影响。研究发现,民营化后上市公司对会计师事务所的选择发生了变更:民营化后上市公司的实际控制人为外资时,对事务所的选择由小所变更为大所,且主要选择国际"四大";在法律保护程度高的地区,民营化后实际控制人为集体时,对事务所的选择由大所变更为小所;在法律保护程度低的地区,民营化后实际控制人为个人和家族时,对事务所的选择是在小所之间进行变更;民营化前实际控制人是中央政府的上市公司在民营化后明显选择了小事务所。我国的法律环境未能有效约束会计师事务所的变更。 相似文献
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在日常税收工作中,经常听到不少同志将企业的负责人称作“法人”,如:你们单位的“法人”是谁?某人是某单位的“法人”等等。此类用语甚至出现在不少的正式公、涉税书及其他正式出版物中,混淆了“法人”和“法定代表人”的概念。其实,“法人”与“法定代表人”是两个完全不同的概念。 相似文献
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贷款难、担保难是中小企业普遍面临的问题,尽管政府和银行采取了很多措施,但都没有依靠内生性的信贷机制,因而没能真正解决中小企业贷款难题。"中小企业贷款的法定代表人保证担保制度"以法定代表人作为中小企业贷款的保证担保人,能够有效激发中小企业发展动能,避免信息不对称导致的诸多问题,既有利于银行拓展中小企业信贷市场,又有利于解决中小企业贷款难题。 相似文献
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一、什么是法人(一)法人的概念我国《民法通则》中对法人的定义为:“法人是具有民事权利能力和民事行为能力,依法独立享有民事权利和承担民事义务的组织”。谈到法人就必然涉及到自然人的概念,自然人是“具有民事权利能力,依法享有民事权利,承担民事义务”的公民,指基于自然规律出生的人,是具有与生俱来的自然权力的独立个人。 相似文献
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Unless developing countries embrace a corporate governance perspective,privatization is unlikely to provide the benefits of improvedperformance with accountability. This article introduces theconcept of governance chains that can constrain the grabbinghands of public and private actors by providing informationand accountability mechanisms to help investors monitor managers.Empirical data on established firms from 49 countries provideestimates of the relative importance and strength of privateand formal chains of governance. The framework and empiricalbenchmarks help explain the outcomes of past privatizationsand suggest certain steps that governments can pursue to besure to get the most out of future privatization activity. 相似文献
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We investigate the disparity and the determinants of investor protection around the world and their impact on financial market development. More specifically, we build on Williamson's (2000) new institutional economic model to explain this disparity using legal, political and cultural variables. In 2006, the World Bank established an index to measure the disparity of investor protection regulations across 81 emerging and developed countries. Our results confirm that combining classifications based on legal systems, cultures and polities is important in explaining the disparity of investor protection and market capitalization around the world. In particular, we show that the classical regression analysis is not well suited to approach this question because it gives mitigated results. However, the mediation analysis is more cohesive with our conceptual model: we confirmed an indirect effect through a path analysis involving investor protection as a mediator of the relationship between legal systems and culture on the one hand and stock market capitalization on the other hand. Nevertheless, the polity factor was shown to have only a direct effect on stock market capitalization. 相似文献
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Financial systems of industrialised countries are usually classified as being either capital market- or bank-dominated. This paper tries to shed some light on the validity of this distinction. In order to do this, it analyses two specific roles of the financial sector vis-à-vis the enterprise sector: the role of financing or funding business and the role of capital markets and banks, respectively, in the context of corporate governance. Our analysis of the relevant findings in the literature shows that financing patterns are quite similar between countries, while corporate governance systems are quite dissimilar. The paper discusses how these divergent findings could be made compatible with existing theories and what implications they may have for the question of whether there is a tendency for corporate governance systems in different countries to become as similar as corporate financing patterns seem to be. 相似文献
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公司会计治理与公司治理:同构、嵌入还是交叉? 总被引:2,自引:0,他引:2
公司会计治理通常被看作是公司治理的一部分,而且将公司会计治理看作是嵌入公司治理中或与公司治理同构。因此,以公司治理为导向的会计治理强调弥合公司治理中委托代理关系链务的缺陷及其对审计独立性的影响。本文从会计信息产权演变的角度将公司会计治理从公司治理中“解析”出来,认为公司治理与公司会计治理同源于委托代理难题,但治理的基础和目标不同,公司治理的监督机制与会计治理对监督机制的内在需求是不同的,因此,公司会计治理结构与公司治理结构应该是交叉的或大部分同构,同属于现代企业组织制度的范畴。本文主张应按照公司会计治理的逻辑结构及其与公司治理的关联性对其进行研究和建构。 相似文献
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保护存款人的利益是银行公司治理的关键,这使银行需要政府监管力量介入以实现有效治理。目前我省城市商业银行和农村信用社等两类地方法人银行业机构在公司治理方面存在治理机制不完善等缺陷,需要通过外部监管与银行内部治理联动加以解决。 相似文献
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OLIVER E. WILLIAMSON 《The Journal of Finance》1988,43(3):567-591
A combined treatment of corporate finance and corporate governance is herein proposed. Debt and equity are treated not mainly as alternative financial instruments, but rather as alternative governance structures. Debt governance works mainly out of rules, while equity governance allows much greater discretion. A project-financing approach is adopted. I argue that whether a project should be financed by debt or by equity depends principally on the characteristics of the assets. Transaction-cost reasoning supports the use of debt (rules) to finance redeployable assets, while non-redeployable assets are financed by equity (discretion). Experiences with leasing and leveraged buyouts are used to illustrate the argument. The article also compares and contrasts the transaction-cost approach with the agency approach to the study of economic organization. 相似文献
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Andreas Charitou Christodoulos Louca Stelios Panayides 《Journal of Business Finance & Accounting》2007,34(7-8):1281-1306
Abstract: This paper examines the relationship between cross-listing and corporate governance for Canadian firms, that were cross-listed on US stock exchanges during the period 1997–2003. We find that cross-listed firms have more independent boards and audit committees after the listing relative to a non-cross-listed matched sample of firms and relative to the pre-listing period. Moreover, cross-listed firms experience changes in their ownership structure after the listing. Finally, we provide evidence that the sensitivity of the relation between cross-listed firm valuation with audit committee independence and ownership structure becomes more important after the listing. The results are robust after adjusting for various firm risk characteristics. Overall, the results are consistent with the literature on the bonding role of cross-listings on US stock exchanges. 相似文献