从所有者治理、管理层行为、内部控制三方面,梳理和回顾全国会计领军(后备)人才(学术类)近十年在公司治理方面的研究,这些研究主要对控股股东性质、机构投资者、董事会、管理层权力与薪酬、内部控制的理论基础与实施等问题进行了广泛的讨论,为深入理解我国公司治理拓展了理论基础与经验证据。
The article reviews all the studies generated from the national leading accounting talents programs( academic) in the recent ten years. The review organizes the prior studies from the three perspectives: owner management,manager behavior,and internal control. These studies cover the theoretical and the practical problems in broad areas such as the nature of controlling shareholders,institutional investors,board,manager power and compensation,and internal control,and accordingly provide a solid theoretical foundation and abundant empirical evidences for further understanding of the corporate governance in the Chinese context.