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      當前位置: 首頁 > 高級經濟師 > 高級經濟師備考資料 > 2019年高級經濟師考試經濟基礎考點公司治理結構

      2019年高級經濟師考試經濟基礎考點公司治理結構

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      高級經濟師報名、考試、查分時間、免費短信提醒

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      發布時間:2019年06月06日 15:14:12 來源:環球網校 點擊量:

      【摘要】環球網校分享的“2019年高級經濟師考試經濟基礎考點公司治理結構”以下介紹了高級經濟師考試復習資料供大家參考,更多資料敬請關注環球網校高級經濟師考試頻道,網校會及時更新考試資訊……

      相關推薦:2019年高級經濟師考試經濟基礎考點匯總

      2019年高級經濟師備考中,環球網校提供“ 免費預約短信提醒”及時為考生推送各地區高級經濟師報名時間,抓緊時間辦理吧!

      公司治理結構

      1、概念

      公司治理結構是現代企業制度的核心。公司治理結構是一種聯系并規范股東(財產所有者)、董事會、高級管理人員權利和義務分配,以及與此有關的聘選、監督等問題的制度框架。簡單的說,就是如何在公司內部劃分權力。良好的公司治理結構,可解決公司各方利益分配問題,對公司能否高效運轉、是否具有競爭力,起到決定性的作用。

      2、特點

      我國公司治理結構是采用“三權分立”制度,即決策權、經營管理權、監督權分屬于股東會、董事會或執行董事、監事會。通過權力的制衡,使三大機關各司其職,又相互制約,保證公司順利運行公司通過切實履行股東會、董事會、監事會和經理層的職權、職責,形成了各司其職、協調運轉和有效制衡的公司法人治理結構;通過建立、完善公司制度,約束和規范了員工的行為。

      (1)以股東會、董事會、監事會、執行機構(經理層)作為法人治理結構確立了所有者、公司法人和經營者之間的權力、責任和利益關系,并在不斷發展中建立完善了300多項管理制度,做到了每項經營活動、每個工作環節員工的行為規范有規可循,每個崗位的職責、義務、獎懲都有明確的規定,制度的執行情況嚴格與獎懲、升遷等掛鉤。

      (2)經營中的重大問題由董事會充分討論民主決策;經理層由股東組成,確保了投資者的利益;監事會列席董事會,從不同角度審查、監督董事會的各項決策活動和對經理層的經營活動,形成了各負其責、協調運轉、有效制衡的法人治理結構。并通過管理創新,使各項制度得到了不斷完善和提高。

      (3)通過保證投資者(股東)的投資回報,重視企業內各利益集團的關系協調,包括對經理層與員工的激勵以及對高層管理者的制約,避免了因高管決策失誤給企業造成的不利影響。

      小編分享的“2019年高級經濟師考試經濟基礎考點公司治理結構”供大家參考,環球網校高級經濟師考試頻道為大家更新考試備考資料、歷年真題,考生可點擊以下“資料下載”免費獲取……

      分享到: 編輯:劉洋

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