公司治理与财务困境关系研究综述

财务困境也称财务危机或财务困难,是公司治理中应注意避免发生的问题。从理论的角度分析公司治理与财务困境的关系,并从股权结构、董事会特征、经理层激励等方面回顾国内外学者对公司治理与财务困境关系的研究,发现公司治理结构对财务困境有着显著影响。

Overviews about the Relationship between Corporate Governance and Financial Stress

Financial distress which is also called financial crisis or financial difficulties,is the problem that should be avoided in running a company.This paper analyses the relationship between corporate governance and financial stress from aspects of shareholding structure,the characteristics of board of directors,the stimulation of managerial level.The author reviewed the research about the relationship between corporate governance and financial distress from domestic and foreigh scholars,and found that the structure of corporate governance has significant influence on financial difficulties.