公司治理能力的价值探讨

公司治理是公司组织中是关于如何协调不同参与者之间权利与义务的分配，并清楚说明公司决策规则与程序的学识，本质上是企业核心能力的重要组成部分。核心能力是企业最重要的无形资产，在会计学上可以称为核心能力资产。本文在探讨公司治理的价值形成及其决定的基础上，提出了公司治理价值的估价模型。

On Value of Corporate Governance Ability

Corporate governance is an important part of corporate core competence essentially, which is about how to harmonize the distribution of right and obligation among different participators and explain clearly the rule and procedure of corporate decision-making. Core competence is the most important intangible asset for enterprise, which can be named as core competence asset in accounting. The paper gives the evaluation model of corporate governance value on the basis of research on formation and determinative factors of corporate governance value.