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gao guan fu bai de cheng yin : wen xian zong shu
Author(s): 
Pages: 79-82
Year: Issue:  25
Journal: Finance and Accounting Monthly

Keyword:  高管腐败控制权公司治理制度低效;
Abstract: 近年来,高管腐败严重危害了资本市场的健康运转,因而找出高管腐败的成因是十分必要的。以往学者主要从政府管制、公司治理、制度环境、法律监管、企业文化、人性论等视角分析高管腐败成因,代表性观点有寻租论、利益驱动论、公司治理缺陷论、法律制度失效论、监管人员失职论和心理失调论等。通过对已有学术成果的梳理和归纳,按照重要性和共性原则,可以将高管腐败成因分为三类:高管控制私利论、公司治理缺陷论和宏观制度低效论。
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