完善公司法人治理结构对现代企业制度建设的意义

目前我国国有大中型企业的公司化改革已经进入了攻坚阶段。党中央十五届三中全会明确指出：“公司法人治理结构是公司制的核心”,而要建立精干高效、决策有序、监督有效、相互制衡的法人治理结构,就要从建立和完善股东大会、董事会、经理人员的三方制衡与监督事会的监督关系着手,确保所有对公司的最终控制权,解决所有权虚置问题;完善董事会建设,消除“内部人”和“一言堂”现象;强化监督事会的监管权,严格选举程序,增加“独立监事”的比例;建立对经理人员的监督和激励机制,降低经营目标与所有目标的背离程度,既要满足经营作为“经济人”的物质需求,又要满足经营作为“社会人”的 精神需求,找到监督成本、激励成本和偏离股东目标的损失三项之和最小的解决办法。

The Importance of Perfecting the Corporate Governance Structure in Modern Enterprise System

The reform of corporation in the large and medium-sized, state-owned enterprises has reached the de- cisive stage. "The corporate governance structure is the core of modern corporate system"is clearly stated in the 3rd plenary session of the 15th Central Committee of the C.P.C. Efficient, orderly,efficient,orderly, Effective and bal- ance-keeping corporate governance structure will assure the corporation owners of their ultimate control over the enterprises to settle the ownership obscurity, perfect the board of directors to eliminate the "insiders and one person decision",strengthen the board of supervisors in election process,increase the ration of "independent su- pervisors"and institute the supervising and stimulating mechanism to narrow the gap between the owners' and managers' objectives. And measures must be taken to minimize the cost of supervision, stimulation and object deviation of the shareholders to satisfy the material need of the owners ad "economic men" and the spiritual need as"social men".