技术经济与管理研究
技術經濟與管理研究
기술경제여관리연구
TECHNOECONOMICS & MANAGEMENT RESEARCH
2014年
3期
50-54
,共5页
公司治理%治理结构%信息对称%治理模式
公司治理%治理結構%信息對稱%治理模式
공사치리%치리결구%신식대칭%치리모식
Corporate governance%The governance structure%Information symmetry%The governance mode
百年来公司内部一直延续着股东会、董事会、经理人三层治理结构和监督激励双重治理模式，这种治理结构带来信息不对称并引发监督激励一系列弊端。在信息社会的今天，传统治理模式即将走到尽头，新的治理模式将以信息对称为基点，其最大优势在于重塑委托代理间非合作的博弈关系，再造公司治理模式，而实现信息对称的途径则是“九一十五”方案。论文认为通过对称方案的九大机制、一组数据库、十种技术和五项操作，能够有效制衡ERP信息生成过程，使之只能提供委托人认可的对称的信息，以信息对称摘掉代理人不忠不诚的帽子，消除对会计人做假账、出假表的怀疑，破解审计人事后审计、抽样审计的一贯传统，从而以崭新的治理模式调动各方面的积极性和创造性，实现公司价值最大化。
百年來公司內部一直延續著股東會、董事會、經理人三層治理結構和鑑督激勵雙重治理模式，這種治理結構帶來信息不對稱併引髮鑑督激勵一繫列弊耑。在信息社會的今天，傳統治理模式即將走到儘頭，新的治理模式將以信息對稱為基點，其最大優勢在于重塑委託代理間非閤作的博弈關繫，再造公司治理模式，而實現信息對稱的途徑則是“九一十五”方案。論文認為通過對稱方案的九大機製、一組數據庫、十種技術和五項操作，能夠有效製衡ERP信息生成過程，使之隻能提供委託人認可的對稱的信息，以信息對稱摘掉代理人不忠不誠的帽子，消除對會計人做假賬、齣假錶的懷疑，破解審計人事後審計、抽樣審計的一貫傳統，從而以嶄新的治理模式調動各方麵的積極性和創造性，實現公司價值最大化。
백년래공사내부일직연속착고동회、동사회、경리인삼층치리결구화감독격려쌍중치리모식，저충치리결구대래신식불대칭병인발감독격려일계렬폐단。재신식사회적금천，전통치리모식즉장주도진두，신적치리모식장이신식대칭위기점，기최대우세재우중소위탁대리간비합작적박혁관계，재조공사치리모식，이실현신식대칭적도경칙시“구일십오”방안。논문인위통과대칭방안적구대궤제、일조수거고、십충기술화오항조작，능구유효제형ERP신식생성과정，사지지능제공위탁인인가적대칭적신식，이신식대칭적도대리인불충불성적모자，소제대회계인주가장、출가표적부의，파해심계인사후심계、추양심계적일관전통，종이이참신적치리모식조동각방면적적겁성화창조성，실현공사개치최대화。
The enterprises in China have been using the traditional managerial structure that is composed of shareholders , directors and managers, with supervising and incentives of Dual Managerial Model are being used for about 100 years. Nevert-heless, this kind of managerial structure has led these enterprises to information asymmetry and triggered a series of drawbacks in supervision and incentives. With the help of information symmetry technology , a new management mode is created based on the information symmetry. This will replace the existing management mode. Its biggest advantage is to reshape the non-cooperative game relationship between principal-agent and reconstruct of corporate governance model and realize strategy of information sym-metry that is "91105" solution. The paper consider that can effectively counterbalance the information generation process of ERP via symmetric solution of nine main mechanism, a set of database, ten kinds of technology and five operation. Make it that can only provide admissive and symmetric information by principal-agent. According to information symmetry to remove mistake from principal-agent, eliminate the doubt that accountant make false accounting and financial statement, break the consistent tradition of auditors in the post-audit and sampling audit. And with a new management mode to coordinate all aspects of initiative and creativity, realize company's value maximization.
