公司治理和道德培训课件.ppt

《公司治理和道德培训课件.ppt》由会员上传分享，免费在线阅读，更多相关内容在PPT专区-天天文库。

1、PART3:IMPLEMENTATIONOFSTRATEGICACTIONSCHAPTER10CORPORATEGOVERNANCEANDETHICSIRELAND

2、HOSKISSON

3、HITTTHEMANAGEMENTOFSTRATEGYCONCEPTSANDCASES10E第Ⅲ篇:战略实施第10章公司治理和道德IRELAND

4、HOSKISSON

5、HITTTHEMANAGEMENTOFSTRATEGYCONCEPTSANDCASES10ETHESTRATEGICMANAGEMENTPROCESS战

6、略管理过程图1.1战略管理过程KNOWLEDGEOBJECTIVES1.Corporategovernance2.Separationofownershipandmanagerialcontrol.3.AgencyRelationship,AgencyProblem4.GovernanceMechanisms:threeinternalgovernancemechanismsexternalcorporategovernancemechanism5.Corporategovernanceinintern

7、ationalsettings,especiallyinGermany,Japan,andChina.学习目标1、公司治理定义2、所有权与经营权分离3、代理关系、代理问题4、治理机制：三种内部机制一种外部机制5、国际背景下各国公司治理的特点，以德国、日本和中国公司为例OPENINGCASECORPORATEGOVERANCE:WHATISALLTHEFUSSABOUT?■Corporategovernancecandestroyorcreatevalueforafirm.■Itisconcernedwi

8、th:1.strengtheningtheeffectivenessofacompany’sboardofdirectors2.verifyingthetransparencyofafirm’soperations3.enhancingaccountabilitytoshareholders4.incentivizingexecutives5.maximizingvalue-creationforstakeholdersandshareholdersOPENINGCASE公司治理：有什么可忙乱的？■公司

9、治理会创造或损害公司价值■公司治理关注的活动主要包括：（1）加强公司董事会的有效性；（2）核查公司运营的透明性；（3）提高对利益相关者的责任；（4）有效地激励主管人员以及所有员工；（5）把公司为利益相关者，尤其是为股东创造价值的能力进行最大化。引导案例CORPORATEGOVERANCE:WHATISALLTHEFUSSABOUT?■Givenrecentcriticisms,boards’actionsinnationsthroughouttheworldarebeingmorecarefullysc

10、rutinizedandregulated.■IntheU.S.,thatafterbeingfiredbytheirfirm,anumberofCEOsstillremainasmembersofotherfirms’boardsofdirectors,isdrawingcloseattention.■CorporategovernanceisweakinmanyChinesefirmsandthereisconcernaboutthevalidityandreliabilityofsomeaudit

11、ors’workandthequalityofcompanies’financialstatements.OPENINGCASE公司治理：有什么可忙乱的？■鉴于最近的金融危机，各个国家对董事的行动都进行了严格的监管和控制。■在美国，有许多CEO在被公司解雇后仍然保留着董事会成员的身份，这一事实引起了人们广泛的关注。■许多中国公司的治理机制都很不完善，审计工作的有效性和可靠性以及公司财务报表的质量也遭到质疑。引导案例CORPORATEGOVERANCE:WHATISALLTHEFUSSABOUT?■The

12、reasonthereisa“fuss”aboutcorporategovernanceisthattheseactivitiesarecriticaltogloballysignalingtransparencycoupledwithstrategiccompetitiveness.■Corporategovernancefundamentals:CorporateDirectorsshould:●Focusoncreatinglong-