基于文化差异视角的中西方公司治理比较研究

摘要

从文化差异的角度探讨中西方公司治理的不同理念或不同模式，为中国公司治理制度改革提供依据。论文首先基于公司治理阐述中西方文化差异的根源；随后分别阐述以英美为代表的西方文化背景和中国文化背景下的公司治理模式；最后结合中西方公司治理改革实践，提出中国公司治理模式与自身文化相适应的策略。%Firstly, this paper introduces the differences of "culture values" between China and the West and their root causes; then elaborates the concept of corporate governance and governance practices based respectively on Western and Chinese cultural background;finally, with reference of the Western and Chinese corporate governance reforms, this paper proposes some enlightenment in Chinese corporate governance with the strategy of culture conformity and compatibility.