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公司治理制度和公司信息系统的分析 [6]

论文作者:Lin Runhui Li Weian论文属性:短文 essay登出时间:2009-04-20编辑:黄丽樱点击率:32056

论文字数:7104论文编号:org200904201223066717语种:英语 English地区:中国价格:免费论文

关键词:corporate governance (CG)corporate governance systems (CGS)corporate governance information systems (CGIS)information and network technologyanalysis

er parties of CGS and its sub-systems. The subjects and objects of CGS keep changing their roles from managers to directors or supervisors. The variable patterns of change, the complex environment and extension of the principal-agent chains make CGS a really complex system. The function of the CGS. The function of the CGS can be measured and evaluated through three perspectives: the validity and pithiness of monitoring and inspiriting, the scientificity of decision-making and the efficiency and effectiveness of the executive. The CGS can be divided into the following functions or subsystems: the structure sub-system of CGS, the monitoring and supervisory sub-system of CGS (board of directors to managers; general shareholder meeting to board of directors, supervisory board, and managers; stakeholders to board of directors, board of supervisors and managers), DSS of board of directors, DSS of general meeting of shareholders, achievement appraising sub-system of CGS, information disclosure and publication sub-system of CGS etc. The aggregation and decompo sing of CGS. For the change of the environment, considering the cost and efficiency of governance, the CGS can evolve and change. One CGS can decompose into several sub systems or more than one CGS constitutes a new and big CGS. The model and pattern of CGS can evolve along the path of CG with time passing by. For example, with the operation of the enterprises group, the M&A and reengineering of the enterprises bring the change of the boundary and structure of CGS, that causing the aggregation and decomposing of the CGS. The aggregation and decomposing of CGS come down to the centralization and decentralization of decision making rights, the movement of the governance and administration boundary, the change of general evolution cost (including governance cost and administration cost) and the effectiveness of the CGS. The information flow model of the CGS CGS is an information network made up by the nodes of stakeholders. The process of the flowing and processing of information (inside and outside the enterprises) among different nodes is the operational process of the CGS and the process of CG. The meaning of the CGIS is to promote and improve the efficiency of the above processes. Whether the CGS can operate efficiently depends on whether the information structure of the CGS is scientific and whether the information flow is smooth and unhindered. That is to guarantee the stakeholder getting suitable information in suitable place and at suitable time. The distribution of the information resources reflects the relationship among the stakeholders and between stakeholders and the CGS and influences the distribution of the control power among the parties involved in CG. In fact the balance of the information among them is the balance of right, power and interests. The scientificity of the structure of CGS is decided and can be appraised by the relations among the nodes and the ability of the nodes. The information flow in CGS relies on the interaction among the nodes and the relations between them and the CGS. The CGIS supports and promotes the relationship network and the information network of CGS to be consistent, synchronized, and amalgamative. The information flow among the nodes in the CGS is bidirectional. The nodes or the subjects and objects of CG have different roles and functions. They need information in different quality, quantity, style, for论文英语论文网提供整理,提供论文代写英语论文代写代写论文代写英语论文代写留学生论文代写英文论文留学生论文代写相关核心关键词搜索。
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