企业管理学-企业的基本问题与公司治理（中英文版）（34页）ppt课件

1、企业管理学Business ManagementWhat is business management ?Business and ManagementNature of companies / human beings in companiesConcepts and basic business questionsCorporate governanceBusiness organizing and patterns Thoughts and strategies Risk management Planning and decision-makingOperations manageme

2、nt Human resources managementSocial responsibility Multinational management Application of information and technology Examination and EvaluationA paper of 3000 words about any company you like 40%Open-book examination with open questions in the end 60% Books and periodicals readingAttendance and att

3、itude Good impression 第一讲企业的根本问题与公司治理Business basic concepts and corporate governance企业的涵义、产生和开展过程Business meaning, initiation and development 企业的涵义及根本特征 Meaning and basic characters 在市场经济条件下，企业是以盈利为目的，直接组合和运用消费要素，从事商品消费、流通或效力等运营活动，为满足社会需求依法进展自主运营、自傲盈亏、自我约束、自我开展的法人实体和市场竞争主体。 企业是从事商品或劳务消费运营活动的根本经济组织

4、engaged in producing goods or services and management 企业是自主运营、自傲盈亏的经济实体 deal in independently and assume sole responsibility for its profits and losses 企业是具有法人资历的经济实体 business entity as a legal person 企业的涵义、产生和开展过程Business meaning, initiation and development 2. 企业的产生与开展过程 business initiation and dev

5、elopment 手任务坊与现代企业 封建社会与资本主义社会 workshops and modern enterprises feudal society and capitalist society 工业消费时期 workshop period 工厂消费时期 manufactory period 企业消费时期 enterprise period 企业消费时期的主要特点： 消费规模不断扩展、技术革新、科学管理制度的出现、管理权与一切权分别、企业竞争加剧和企业的社会责任改动。 production scale, technology innovation, scientific managem

6、ent theory, separation between management and ownership, competition and change of social responsibility 企业的法律方式及运营特点business legal forms and operating characters 1. 个体企业 self-employed business/individual business 个体企业由业主个人出资兴办，由业主本人直接运营的企业。 由一个自然人投资设立的企业 The business invested by a natural person 个体

7、企业的投资人对企业债务承当无限责任 absolute liability by self-employed laborers 内部机构简单，运营管理方式灵敏 simple organization, flexible management 非法人企业，无独立承当民事责任的才干 non-legal entity, no substantive civil legal status 企业的法律方式及运营特点business legal forms and operating characters个体企业的优缺陷分析 Merits and shortcomings Merits 程序简单 easy

8、procedures 规模较小、灵敏多样、效率较高 small scale, agility and diversity, high efficiency 易于保守业务 good for keeping secrets 竞争性和进取性强 competing and enterprising 扩展就业和社会投资 improving employment and social investment Shortcomings 运营才干和管理知识的局限 limited capability and knowledge on operation and management 运营规模的有限 small

9、scale 风险大、平安性差 high risks 生存期限有限 limited life-span企业的法律方式及运营特点business legal forms and operating characters2. 合伙制企业 partnership business 合伙制企业是由两个或两个以上的个人结合运营的企业，合伙人分享企业所得，并对营业亏损共同承当责任。 由两个以上的自然人结合组成 invested by more than two natural persons 以合伙协议为结合的法律根底 the partnership agreement is the legal basis

10、 of cooperation 内部关系属于合伙关系 partnership in responsibility for business operation, risks, profits and losses 合伙人对合伙企业债务承当无限连带责任 joint absolute unlimited liability 企业的法律方式及运营特点business legal forms and operating characters合伙企业的优缺陷分析 Merits and shortcomings Merits设立手续简单，费用少 easy procedures and low fees扩展

11、了资金来源，提高了企业盈利和信誉才干Expanding sources of money, upgrading the level of business profit-making capability and credits税收负担较轻 low tax burden 法律环境宽松 easy legal circumstance for partnership Shortcomings相对公司而言，合伙企业资信、资金依然有限Relatively limited credit and money 投资风险依然较大 high risks 管理不利于一致 inharmonious manageme

12、nt续存时间不稳定 uncertain life-span 企业的法律方式及运营特点business legal forms and operating characters企业的法律方式及运营特点business legal forms and operating characters3. 股份协作制企业 Stock cooperative business 在我国的经济生活中，还有一种既不同于合伙制企业，也不同于股份公司的企业方式。它是依法发起设立的，企业资本以本企业职工股份为主构成的，职工股东共同出资、共同劳动、民主管理、共担风险，一切职工股东以其所持股份为限对企业承当责任，企业以全部资

13、产承当责任的企业法人。独立的企业法人 independent legal entity股东为本企业职工 stockholders are working staff of the enterprise具有现代企业管理特点 modern business management劳动协作与资本协作相结合 labor cooperation and capital cooperation盈利性与互助性相结合 combination between profitability and mutual benefits 按劳分配与按资分配相结合 distribution according to work

14、and contribution企业的法律方式及运营特点business legal forms and operating characters4. 无限责任公司 Unlimited company 是指由两个或以上的股东组成，股东对公司的债务承当连带无限清偿责任的公司。Joint unlimited liability公司股东对公司债务负无限清偿责任 unlimited liability无限责任公司全体股东对公司债务负有连带责任 joint unlimited liability公司一切权与运营权融为一体 No separation in ownership and management

15、 股本可恣意改动，无须政府核准 equity capital can be changed at will without official permission. 无须公开任何会计报表 No need to unveil any accounting report and form 企业的法律方式及运营特点business legal forms and operating characters5. 有限责任公司 limited company 有限责任公司是指由两个以上股东共同出资，每位股东以其认缴的出资额为限对公司承当有限责任，公司以其全部资产为限对其债务承当责任的企业法人。公司不对外发

16、行股票，股东出资额由其协商确定。股东人数有限 regulated number of stockholders 不能公开发行股票 not issue stocks open股东承当有限责任 limited liability undertaken by stockholders组织机构设置灵敏、简便 simple and easy structure in organization 优点：账目不用公开，股东彼此熟习，组建相对容易；no need to unveil the accounting book, stockholders knowing each other well and eas

17、y to set up 缺陷：资金规模小，股权转让困难 limited money, difficult stocks transfer企业的法律方式及运营特点business legal forms and operating characters6. 股份 limited liability company 是指注册资本由等额股份构成并经过发行股票或股期权证筹措资本，股东以其所认购股份为限对公司承当有限责任，公司以其全部资产对公司债务承当责任的企业法人。股东总数只需最低限，没有最高限 the regulated minimized number of shareholders公司股份等额构

18、成，并经过公开向社会发行股票募集资金Raising money through issuing stocks with equal face value to the public股东只负有限责任 limited liability undertaken by the shareholders公开公司财务情况 unveil kinds of accounting reports 一切权与运营权分别 separation in ownership and management企业的法律方式及运营特点business legal forms and operating characters股份企业

19、的优缺陷分析 Merits and shortcomings Merits资金来源广泛 wide capital and money sources发行股票募集的资金不用归还，保证企业开展的稳定性 unrefunded money raised from stock market guarantee a stable business development 股票的流动性 liquidity of stocks健全的公司管理机制 sound mechanism of management Shortcomings程序复杂 complicated procedures 小股东权益易受损害 vul

20、nerable interests of small shareholders投机性 speculation财务公开 open financial affairsBrief summary the business meaningthe business initiation and development the business legal forms the business management characters self-employed business partnership business stock cooperative business unlimited comp

21、any limited company limited liability company股份 limited liability company股份制是三权分别而不是两权分别 separation of the executive, proprietorial and supervisory powers 企业实物资产与价值资产相分别 separation of physical assets and asset value有限责任制度 limited liability产权市场化、商品化、货币化、证券化 marketization, commercialization, monetizat

22、ion and securitization of the property right股份制企业是一种社会企业Social company现代公司制度是专家管理制度 expert management system 现代公司是大型的、综合化与国际化运营的企业 big-scale, integrated and international corporation公司治理corporate governance 1.现代公司的法人治理制度的概念 Definition of the Corporate governance 现代公司有两个显著特点，一是法人财富制度；二是法人治理构造。corpora

23、te equity and corporate governance所谓法人治理构造是指为了保证公司法人资产能有效运营，在组织管理和指点体制上作出的权益安排。详细说它是由股东会、董事会、监事会和高层经理人员组成的一种企业组织构造。 (内部治理构造internal governance structure)狭义的公司治理：一切者对运营者的一种监视制衡机制。 明确权益与责任关系，保证股东利益最大化。广义的公司治理：不局限于股东对运营者的制衡，而是涉及广泛的 利益相关者。stakeholders股东，债务人，供应商，雇员，政府和社区等stockholders, creditors, supplier

24、s, employees, governments and communities .etc公司治理corporate governance公司治理是经过一套包括正式或非正式的、内部的或外部的制度或机制来协调公司与一切利害相关者之间的利益关系，以保证公司决策的科学化，从而最终维护公司的各方面利益。股东大会董事会总经理及其经理班子职能部门职能部门监事会公司制企业法人治理构造表示图公司治理corporate governance2.公司法人治理构造是公司制的中心 business with the corporate governance as a core 钱颖一，Stanford Univer

25、sity公司治理构造是一套制度安排，用来支配假设干在企业中有艰苦利害关系的团体，包括投资者、经理、工人之间的关系，并从这种制度安排中实现各自的经济利益。公司治理构造应包括：如何配置和行使控制权；如何监视和评价董事会、经理人员和职工；如何设计和实施鼓励机制。简单说，决议企业为谁效力，由谁控制，风险和利益在投资人、管理层员工和相关利益团体间怎样分担，以及企业最高指点层怎样架构和决策。Who does the corporate serve for and is controlled by?How to share profits and assign risks among stakeholder

26、s?How to organize the corporate leadership and have it makeright decisions? 经理层利益机制和经理人管理才干The incentive issue and the competency issue公司治理corporate governance1权益制衡和决策科学 观念的转变 checks and balances and scientific decision-making 传统的公司治理构造，要经过建立既分权又相互制衡的制度来降低代理成本和代理风险，防止运营者对一切者的利益背叛。根底在于权益配置。制衡不是目的，是保证

27、各方面利益得到满足的手段Checks and balances is not the end but the mean of making profits.科学决策是公司治理的中心scientific decision-making is the key to corporate governance.2治理构造和治理机制 governance structure and mechanism公司治理可以说是偏重于公司的内部治理机构，不能处理一切问题。内部监控机制与外部治理机制相结合Internal supervision and external governance公司法、证券法、信息披露、

28、会计准那么、社会审计与社会言论公司治理corporate governance3. 公司治理的本质是委托代理关系The essence of corporate governance principal-agent relationship 现代企业制度最大的特点就是两权分别，即一切权与运营权的分别，需求经过制度安排来合理地配置一切者与运营者之间的权益义务关系。既要保证公司的运营者不得违背一切者的利益，也要保证运营者决策的科学、有效。建立有效的鼓励和约束机制，合理行使权益，进展约束；Effective incentive and regulated mechanism建立有效的决策制衡机制，以

29、合理的方式和程序进展决策；Effective balance of decision-making 公司治理corporate governance一切者和运营者的委托受托运营关系Business connection运营权与一切权权责关系应以契约方式予以明确一切者和监事会的委托受托审计责任关系Audit responsibility connection一切权与监视权以审计契约或公司章程方式规定监事会与运营者的监视与被监视关系Supervisor and supervisee监视权的行使公司法或监事任务条例进展规定董事会与经理层的运营决策与执行关系Decision-making and ex

30、ecution决策权与执行权也应在有关契约中予以明确1公司内部治理构造的主要框架公司治理corporate governance2公司内部治理构造必需处理的问题Problems needed to be solved in corporate governance 如何构成有行为才干的股东大会 How to form a general meeting of shareholders with competence?如何构成公司的组织治理构造How to constitute the organizational structure of corporate governance?如何构成公司的决策治理构造How to set up an effective decision-making mechanism?如何建立健全公司内部多层次管理体系How to build