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论文编号：	944
作者编号：	2120071992
上传时间：	2009/5/25 16:05:53
中文题目：	经理层伦理的治理效应研究
英文题目：	The Study on Governance Effect
指导老师：	薛有志
中文关键字：	经理层;公司治理;伦理;治理效应<
英文关键字：	management;corporate governanc
中文摘要：	现代股份公司的发展催生了职业经理人的产生和经理层的形成。经理层具备较高的学历和专业知识水平，是社会最稀缺的人力资源，支配着大量的经济资源，是企业的经营决策者、组织者、领导者、管理者和经营者，其工作直接关系一个企业的成败兴衰。由于经理层在现代企业中的特殊地位和重要作用，对企业的发展有着至关重要的影响，因此对经理层的的监督与激励问题，一直是理论研究所关注的核心问题之一。现代西方公司治理理论从股份制企业所有权分散化以及所有权与控制权分离的结构特征出发，以公司组织结构以及与其相对应的结构性制度的建设为核心，构建了一套“委托——代理”框架下的经理层治理机制，凸显组织制度约束在经理层治理中的作用。 但是，由于信息不对称及知识的有限性导致了契约的不完备性，单纯靠事前的固定契约或制度安排来约束利益主体的行为难免出现不完全性、滞后性，使得某些利益主体的权益得不到保障，继而危及到整个契约的完整履行。即使是那些被认为公司制高度发达的国家，委托人和代理人的利益冲突，以及由此带来的经理层通过制造虚假信息增加个人收入，或通过内部人控制增加隐性收入等手段损害股东及其他利益相关者的现象并不鲜见。这充分暴露了从治理结构和为法律、行政系统所认可的正式制度的角度来研究解决公司治理问题的制度性治理机制的内在缺陷。因此，对经理层伦理道德的诉求，构建经理层伦理，成为弥补现有激励约束制度缺陷的必然选择。 论文即以“经理层伦理的治理效应”作为研究主题，将现代公司治理理论和伦理学理论作为理论基础，通过规范研究的方法，从伦理学的视角研究经理层治理，力图将伦理治理机制纳入到经理层治理的理论框架内，构建一个伦理治理和制度治理相互作用关系的理论框架，解释制度性治理机制的内在缺陷，论证伦理在完善经理层治理方面的特殊作用，揭示经理层伦理治理效应的作用机理，探讨经理层伦理运行机制构建的方式和方法，以期对经理层治理机制的完善，对中国企业在知识经济时代参与国际竞争，完善经理层治理，提升企业绩效有所贡献和启示。
英文摘要：	The development of a modern joint-stock companies led to the emergence of professional managers and the formation of management. Managers have higher levels of academic and professional knowledge, who are the most scarce human resources for the society and dominate a large number of economic resources, they are the business decision makers, organizers, leaders, managers and operators, and their work is directly related and the important role of the management in modern enterprises, they are critical to the development of the enterprise, so the monitoring and incentive problems about the management have been one of the key issues which the theoretical Institutes concern. Staring from the dispersed ownership of joint-stock enterprises as well as the separate structural characteristics of ownership and control, with the building of the company organizational structure and the corresponding structural system at the core, Modern Western theories of corporate governance construct the management governance mechanisms under a set of principal- agent framework, highlight the organizational system level governance constraint in the manager's role. However, due to the fact that the asymmetric information and limited knowledge has led to incomplete contracts, simply relying on pre-fixed contracts or institutional arrangements to constrain the conduct of the main interests is bound to be incomplete, hysteretic, that makes the rights and interests of some stakeholders being not guaranteed and then threatening the integrity of the performance of the entire contract. Even those countries who are considered corporate system highly developed, the conflict between the interest of principal and agent, as well as the phenomena that the management damage the interest of shareholders and other stakeholders by means of increasing personal income through creating false information or increasing the hidden income through internal control are not uncommon. This fully exposed the internal defects of institutional governance mechanisms which solve the issue of corporate governance in the perspective of the governance structure and a formal system authorized by the laws and administrative system. Therefore, the demands of management ethics and the building of management ethics become the inevitable choice to make up for deficiencies in the existing incentive and restriction system. This thesis set the governance effect of management ethics as a research theme and the modern corporate governance theory and the ethics theory as a theoretical basis, researched the management governance from the perspective of ethics through standardized methods. The author tried to bring the ethical governance mechanisms into the theoretical framework of management governance and built the theoretical framework of the interaction between the ethical governance and institutional governance, explained the internal defects of institutional governance mechanisms. Furthermore it demonstrated the special role of the ethics in consummating the ethical governance of management, revealed the interaction mechanism of the ethical governance of management, explored the ways and means to optimize the effect of the ethical governance of management, with the objective to have contribution and inspiration for Chinese enterprises to improve the governance mechanism of management, participate in international competition in the era of knowledge economy to, improve management governance, enhance the business performance.
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