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论文编号：	668
作者编号：	20043124
上传时间：	2008/6/20 10:49:32
中文题目：	公司治理伦理的概念模型及作用机
英文题目：	A Study of the Conceptual Mode
指导老师：	薛有志
中文关键字：	伦理原则、公司治理、公司治理伦
英文关键字：	Ethical principles corporate
中文摘要：	中国股市连续出现的类似蓝田股份欺诈发行上市和杭萧钢构信息披露的不及时等案件以及美国的安然（Enron）公司会计造假案及意大利帕玛拉特（Parmalat）公司资产丑闻案等让人们开始重新审视有效的公司治理的重要性。此外，从全球范围内公司治理的演进历程来看，公司治理的每一次改革往往都是针对公司非伦理行为做出的反应。在公司治理制度日益健全的中国和公司治理制度已经较为健全的美国为什么仍然会频频发生公司丑闻呢？部分原因就在于忽视公司治理中伦理的作用，公司治理制度的完善缺乏伦理导向。因此，基于伦理原则的公司治理研究将丰富公司治理的内涵、扩展其外延，并提供一种新的研究公司治理的视角，突出企业伦理研究的应用价值。 本文以伦理原则为理论基础，在现有文献的基础上，通过理论推演和文献研究等研究方法，对公司治理伦理的概念模型及作用机制进行了系统研究。具体来说，本文在以下几方面进行了探索性研究： 第一、回顾了伦理的基本理论（包括伦理的基本研究方法、层次及原则方法）与公司治理的基本理论（包括公司治理的概念、公司治理问题和公司治理理论的主要流派）。基于伦理原则提炼出了公司及公司治理的伦理属性，据此提出了公司治理伦理的基本概念，构建了一个公司治理伦理的概念模型。公司治理伦理由治理客体本身的伦理和公司对治理主体的伦理两个主要维度组成，对每个维度进行了比较详细的阐述。 第二、在理论分析的基础上，从外部压力机制与内部回应行为两个维度进行了公司治理伦理作用机制的路径分析。具体来说，探讨了资金融通机制、消费品需求机制、产品竞争机制、劳动力的供应机制、新闻媒体的信息披露机制以及社区和政府的干预机制等外部压力机制的形成原理与作用机理，还分析了公司的内部回应行为，即正式制度的回应和非正式制度的回应，前者包括：产权与股权结构设计的回应、董事会监督制度的回应和激励机制的回应；后者指通过董事会下设的伦理委员会推动公司塑造良好的伦理氛围并制定有效的伦理准则，从而提升公司的整体伦理水准。 第三、为了验证本文提出的公司治理伦理的作用机制模型的有效性并突出该模型的实际应用价值，笔者以我国公司治理的演进过程为例，分析了从计划经济到市场经济转轨过程中我国公司治理的演进历程。通过文献研究法，本文归纳出了中国公司治理演进过程中的几个主要发展阶段，识别出了每个阶段存在的较具代表性的伦理问题，分析、总结了引发公司非伦理行为的主要因素，提炼出了各阶段中国公司治理模式的主要特征。通过中国公司治理的演进历程发现，伦理贯穿于中国公司治理的整个演进历程中，中国公司治理的每一次变革实际上都是针对公司非伦理行为做出的回应，中国公司治理的演进历程也就是中国公司治理伦理的演进历程。本文接着用前文构建的作用机制模型分析了伦理如何推动中国公司治理的变革。 最后，根据上述研究结果，提出了提升中国公司的公司治理伦理水平的政策建议。提升公司治理伦理水平可以从强化外部压力机制和增强内部回应行为着手。外部压力机制可以通过加强法制建设与培育和完善相关市场得到强化。公司的内部回应行为可以从正式制度的回应和非正式制度的回应两方面着手。通过法律、市场及企业自身等多方面的共同努力，使企业最终不敢、不想、也不愿从事非伦理活动。在企业外部，构筑起严厉的监管及惩罚防火墙，在企业内部增强回应行为，从根源上防止非伦理行为的产生，使公司治理从他律走向自律，从而最终提升公司治理伦理水平，协调和保证公司利益相关者的利益。 本文可能的创新之处有以下三点： ①本文将尝试用伦理的原则方法解释公司及公司治理的伦理属性，然后据此提出公司治理伦理概念，并从多视角、多维度构建一个公司治理伦理的概念模型，这为系统地分析公司治理中的非伦理问题提供了一个可操作的方法，从而突破以往仅探讨公司治理某一方面的非伦理问题的局限性。 ②本文将从外部压力机制与内部回应行为两个维度对公司治理伦理的作用机制进行理论分析，以找出伦理在公司治理中发挥作用的内在机理，为完善公司治理制度、协调和保障利益相关者的利益、提升公司治理伦理水平探索出了一条新的路径。 ③本文将系统地分析从20世纪50年代到市场经济的转轨过程中，中国公司治理的演进历程，据此识别出各阶段公司治理过程中的主要非伦理问题并分析问题存在的主要原因，从而揭示伦理如何推动中国公司治理的变革，为解释中国公司治理的变革提供了一个新的研究视角。
英文摘要：	Incidents frequently occurring in Chinese stock market such as the fraud IPO of Nantian Co., Ltd and the delayed disclosure of Hangxiao Steel Component as well as Enron accounting scandal and Parmalat asset scandal make people rethink the importance of effective corporate governance. Besides, seen from the evolution of corporate governance worldwide, corporate governance reforms are always responses to corporate unethical behaviors. Then, why are there such a variety of corporate scandals in China with increasingly sound corporate governance systems and in U.S. with already sound corporate governance systems? The reasons are partly due to neglect of the ethics of corporate governance, i.e., the perfection of corporate governance systems lacks ethical orientation. For this reason, ethical principles based corporate governance research will enrich the connotations of corporate governance and expand the extension of corporate governance, provide a new perspective for corporate governance, and reveal the applicable value of business ethics research. This dissertation attempts to make an in-depth study of the conceptual model and functioning mechanism of corporate governance ethics based on the ethical principles and existing literatures through theoretical deduction and literature research. Specifically speaking, it has made an explorative study in aspects as follows: Firstly, this dissertation has reviewed the basic ethical theories, including fundamental research methodologies, ethical layers, and ethical principles, and theories of corporate governance, such as corporate governance concepts, corporate governance issues, and important schools of corporate governance theories. Based on the ethical principles, it has refined the ethical attributes of corporation and corporate governance, based on which a definition of corporate governance ethics is made and a conceptual model of corporate governance ethics is in turn constructed. Corporate governance ethics is composed of two dimensions, i.e., the governed bodies’ ethics and corporate ethics to the governing bodies, each one well expounded. Secondly, based on the theoretical analysis, the dissertation has made, from the perspectives of the external pressure mechanisms and the internal responsive behaviors, an analysis of the path by which corporate governance ethics functions. Specifically speaking, it has explored how external pressure mechanisms, including capital financing mechanism, consumable demand mechanism, product competition mechanism, labor supply mechanism, the disclosure mechanism of media, and the intervention mechanism of communities and government, are formed and function. An analysis is also made of the internal responsive behaviors, including responses of formal institutions and those of informal institutions. Responses of formal institutions include response of ownership and equity structure design, board supervision systems, and incentive systems, while responses of informal institutions refers to such a fact that an ethics committee is established under the board to boost the shaping of ethical atmosphere and the formulation of codes of ethics which in turn contributes for the improvement of the overall corporate governance ethics levels. Thirdly, to validate the validity of the proposed functioning model of corporate governance ethics and demonstrate the practical value of this model, the author analyzed the evolution of corporate governance in China in the transition process form the centrally planned economy to the market economy. Through literature research, the author concluded several major stages of the evolution of Chinese corporate governance, identified the typical ethical problems during every stage, analyzed and summarized the major factors responsible for corporate unethical behaviors, and refined the major characteristics of corporate governance in every evolution stage of Chinese corporate governance. Seen from the evolution of Chinese corporate governance, every corporate governance reform in China is a response to corporate unethical behaviors. Ethics runs through the whole evolution process of Chinese corporate governance, so the evolution process of Chinese corporate governance is also a process of Chinese corporate governance ethics. Then, the author analyzed with the proposed model how ethics pushes forward the corporate governance reforms in China. Finally, based on the above research results, this dissertation proposed some policy suggestions for the improvement of the levels of corporate governance ethics of Chinese corporations. To do so, external pressure mechanisms should be intensified and internal responsive behaviors strengthened. External pressure mechanisms can be intensified through the intensification of legal system construction and the nursing and perfection of relative markets. Corporate internal responsive behaviors can start from the formal institution response and informal institution response. The joint efforts of laws, markets and the corporations themselves will make corporations feared of behaving unethically. Stringent supervision and punishment measures should be taken outside the corporations, and internal responsive behaviors be intensified to stop the occurrence of unethical behaviors, and hence enhance the overall levels of corporate governance ethics and coordinate and safeguard the interests of stakeholders. Possible innovation points of the dissertation are as follows: I. This dissertation attempts to adopt the ethical principles to illustrate the ethical attributes of corporations and corporate governance, by which to propose the ethics of corporate governance ethics. Then, a conceptual model is constructed from the multi-dimension perspective, which provides an operateabale method for a systematic analysis of the unethical problems in corporate governance, and this breaks through the limitations of previously analyzing unethical problems of certain aspect of corporate governance. II. This dissertation attempts to make a theoretical analysis of the functioning mechanism of corporate governance ethics from two dimensions, i.e., external pressure mechanisms and internal responsive behaviors, to find out how ethics functions in corporate governance, and this provides a new path by which to perfect corporate governance systems, coordinate and safeguard the interests of stakeholders, and enhance the levels of corporate governance ethics. III. This dissertation attempts to analyze the evolution of Chinese corporate governance in the transition process since 1950s to find out the major unethical problems in each stage of the evolution process and analyze the factors responsible for such problems, and hence reveal how ethics pushes forward the corporate governance reforms in China. This provides a new research perspective from which to illustrate the corporate governance reforms in China.
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