【作者】 孙涛；

【Author】 Sun Tao (Accounting Department of NUAA,Nanjing 210016,China)

【机构】 南京航空航天大学会计学系；

【摘要】 人力资本所有者参与公司治理,并逐步成为治理主体,对重构利益相关者共同治理模式提出了迫切要求。本文在充分考虑我国现代公司治理状况,借鉴国外成功治理经验的基础上,通过利用三维空间分析现代公司利益相关者共同治理的层次化属性,构建了人力资本参与的层次化利益相关者共同治理模式的基本框架,并对这一治理模式的基本特征和优化策略进行了深入探讨。更多还原

【Abstract】 The traditional mode on mutual governance with different stakeholders seemed to be re-structured with the owner of human capital shows more and more strong power in corporate governance. Based on the successful foreign experiences and present Chinese practice,the author analyzed multi-level property from three dimensions of stakeholders in modern corporate and carried out a principal framework of mutual governance mode with human capital owner as core level stakeholder. Then the main features and optimization strategies are discussed thoroughly under this framework.更多还原