【作者】 张雄辉；

【导师】 张乃丽；

【作者基本信息】 山东大学 ， 国际贸易学， 2007， 硕士

【摘要】 随着经济全球化的不断发展，越来越多的跨国公司进入中国，同时许多优秀的中国企业也开始了它们的国际化之旅。公司治理机制是企业培育和发挥其核心竞争力，从而取得竞争优势的重要制度保证。跨国公司治理机制的形成是建立在母公司治理机制不断完善的基础之上的，其有效性包括了各子公司在内的整个企业集团治理机制的效率。跨国公司治理机制的实质就是母子公司治理机制及二者之间的内在联系。中国跨国公司的竞争力与发达国家的跨国公司相比存在很大差距，其根本原因就是公司治理水平的差异。以外部治理为主的美国公司治理机制和以内部治理为主的日本公司治理机制在发达国家中具有典型代表性，由此我们也发现不同国家其公司治理机制必须是建立在符合本国文化制度的前提下展开的。文化要素会影响人们的行为和价值观，文化相近性越大，公司治理机制所选择的模式就越接近。所以，通过比较美国、日本跨国公司在华投资企业治理机制、分析其股权结构、资本结构、监督机制和激励机制等特征，可以看出文化要素对跨国公司治理机制的独特作用，这将是处于经济赶超和上升时期的中国在完善公司治理机制特别是跨国公司治理机制方面必须重视的内容。本文由导论、公司治理机制研究综述、美日跨国公司治理机制比较、美日跨国公司治理机制形成的路径和文化背景以及如何完善中国跨国公司治理机制等部分组成。第1部分导论主要介绍了选题的来源、意义、研究方法以及文章的基本研究思路。第2部分介绍了国内外对公司治理机制问题的研究综述，着重阐述了跨国公司理论、公司治理理论、路径依赖学说和国内外有关跨国公司治理的研究成果。第3部分比较分析了美国和日本跨国公司治理机制的特点，首先分析母公司治理机制的差异；然后介绍了两国在华子公司治理机制的特点。第4部分是本文的重点，主要分析了美日跨国公司治理机制形成的路径和文化背景，认为这是形成不同公司治理机制的根本原因。第5部分对我国跨国公司治理机制进行了探讨。首先，阐述了我国跨国公司发展的现状和我国跨国公司治理机制中存在的问题；而后，对中国传统文化制度进行分析，将中国跨国公司治理机制改革的方向与中国传统文化特征结合起来，提出了完善我国跨国公司母子公司治理机制的一些具体建议。总之，在中国经济发展的新阶段，必须适应经济全球化深入发展和我国加入世贸组织的新形势，在更大范围、更广领域和更高层次上参与国际经济技术合作与竞争，提高对外开放水平。坚持“引进来”和“走出去”相结合的方针。因此，如何完善我国跨国公司治理机制刻不容缓。另外，跨国公司治理机制是一项制度安排，它的形成是制度变迁与演化的过程。世界上没有一个统一有效的公司治理机制模式，只有与本国国情发展阶段相适应，与本国文化背景和制度发展路径相吻合的治理机制才是科学、合理和有效的。更多还原

【Abstract】 With the development of economic globalization, more and more TNCs (transnational corporations ) come into China. At the same time, many excellent Chinese companies started their international journey. Corporate governance mechanism is an important systemic guarantee for a corporation to cultivate its nuclear competition and get competitive superiority. The establishment of the TNCs’ corporate governance is based on the continuing perfection. Its validity incarnates the efficiency of the whole enterprise including every subsidiary company. The parenchyma of the TNCs’ corporate governance mechanism is the corporate governance of the parent companies, the subsidiary companies and the relationship between them. China’s TNCs have a great disparity, compared with the developed countries’ Just because of the corporate governance mechanism’s disparity. There are tow typical corporate governance mechanisms, one is in America mainly depended on the outer-governance, the other is in Japan mainly depended on the inner-governance. So we think that different countries’ corporate governance mechanism must be in the terms of their own cultural systems. The cultural factors will affect persons’ behavior and point of value. The model of corporate governance mehcanism which countries would choose will be similar as their cultures are alike. So, we will discover the inimitable function of the cultural factors in TNCs’ corporate governance mechanism, by comparing the American and Japanese TNC-invested enterprises in China as well as analyzing their property rights, capital structures, monitor mechanisms and prompting mechanisms. All of these are the important aspects for China during the period of economic overtaking and rising, and also very important for China to improve its TNCs’ corporate governance mechanism.The article is composed of guide, the summary of researches on corporate governance mechanism, the comparation of American and Japanese corporate governance, the path of American and Japanese corporate governance’s formation, the cultural background and how to improve Chinese TNCs’ governance mechanism, ect. Part One mainly introduces the origination of this topic, its significance, researching methods, creation and the basic research thinking of the article.Part Two introduces the summary of researches on domestic and foreign corporate governance mechanism. Especially expatiates the domestic and foreign theories of TNCs, corporate governance, path dependence and the researchful achievements of TNCs’ corporate governance.Part Three compares and analyzes the characteristics of American and Japanese TNCs. Firstly, it analyzes the difference of parent companies’ governance mechanism. Secondly, it introduces the corporate governance’s characteristics of their subsidiary companies.Part Four is the emphasis of this article. It mainly analyzes American and Japanese TNCs’ corporate governance’s formative path and cultural background, thereby considers it is the fundamental cause of the different corporate governance mechanisms’ formation.Part Five mainly dicusses China’s TNCs. First of all, it introduces Chinese TNCs’ developing actuality and the problems of their corporate governance. Then, it analyzes Chinese traditional cultural system, combines the direction of China’s TNCs’ corporate governance with Chinese traditioal cultural characteristics. Finally, it puts forward some idiographic advices for Chinese TNCs’ corporate governance.In a word, in the new stage of China’s economic development, we must accommodate thorough development of economic globalization and the new situation of China have entered WTO. In order to improve the level of opening, we should attend international economic and technological cooperation in a larger scale, a wider field and a higher level. We also need to insist the policy of the combinative"fetch in"and "walk out". Therefore, it is urgent to strengthen Chinese TNCs. In addition, the TNCs’ corporate governance is a kind of systemic arrangement, its formation is the process of the systemic variance and evolution. There is no unified efficient model of corporate governance mechanism. The scientific, rational and efficient governance mechanism is the mechanism which accommodated with native developing stages, native traditional cultrual background and the systemic developing path.更多还原