英美公司治理评级机制及其对我国公司管理体制建设的启示

公司治理评级制度以其推进公司治理水准的重要价值在英美等较为先进的公司治理环境中广受推崇。但分析该项制度发展沿革、功能性质和优劣两面后发现,作为一项制度,它依然存在漏洞,在被移用至其他公司环境,尤其是中国这样一个新兴市场中时,更存在诸多需要仔细分析和谨慎处理之处:要有良好的配套制度作保证,充分考虑政策的衡平问题和本土化问题。

Corporate Governance Rating Mechanism Under English and American Laws and Its Enlightenments for China

Corporate governance rating,effective in raising business governance,is widely implemented and highly acknowledged in the USA and the UK.However,a study of its history,function,advantage and disadvantage,shows this mechanism has its loopholes.Its introduction into another corporate context,such as that of China,calls for careful analysis and handling: sound and adequate complementary system,balance of policies,and localization of the mechanism.