现代有效公司治理的主要方面

Yuliia V. Mushkevych
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引用次数: 0

摘要

文章概述了有效公司治理的主要方面,乌克兰公司关系的形成。研究了现代企业管理的主要组成部分。考虑了现代企业管理中与控制过程实施相关的问题。分析了公司治理方面的国际经验,为制定开展这类活动的基本原则和规定提供了坚实的基础。事实证明,为了经济关系的可靠性和合法性,为了保护股东及其合作伙伴的投资信心,公司治理体系有义务对财务状况、业绩、所有权和管理层等信息进行充分、及时的展示。确定了公司治理制度对整个国家经济的发展方向,并特别考虑了股东之间建立合伙关系的必要性。据调查,目前的情况要求在全球大流行病期间制定有效的公司治理政策。要做到这一点,必须解决一些主要任务,例如形成和实施战略性的现代公司治理制度,并为管理过程中所有参与者之间的有效互动创造条件。据认为,目前还没有一种普遍接受的公司治理模式可以在国际一级使用。值得注意的是,绝大多数乌克兰企业使用的是国家公司治理模式。这种模式是在德国模式和英美模式的基本原则相结合的基础上形成的。根据这种模式,公司的主要股东是员工、管理层、银行和国家。与此同时,银行仍然是主要的资金来源,这是更典型的德国公司治理模式。国内公司治理模式与日本公司治理模式也有共同的特点,即国家在管理过程中发挥重要作用。值得注意的是,在日本,将政府代表纳入公司治理体系并不像在乌克兰那样以国家存在重大股份为基础。在日本的公司治理模式中,关系的主要参与者之间的互动是为了建立新的业务联系,而不是为了获得最大的利润。这就决定了当前层次的公司治理是一种建立一定的管理决策程序的关系系统。公司治理的有效性是通过引入适当的控制、有效的管理和财务透明度来提高企业的盈利水平。
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The main aspects of effective corporate governance at the modern level
The article outlines the main aspects of effective corporate governance, the formation of corporate relations in Ukraine. The main components of modern corporate enterprise management are studied. The problems of modern corporate management of enterprises related to the implementation of control processes are considered. The international experience in corporate governance is analyzed, which demonstrates a solid basis for creating basic principles and provisions for conducting this type of activity. It is proved that for the reliability and legitimacy of economic relations, for the protection and investment confidence of shareholders and their partners, the corporate governance system is obliged to provide full and timely demonstration of information on financial condition, performance, ownership and management. The directions of development of the corporate governance system for the economy of the country in general are determined, and the necessity of partnership relations between the shareholders in particular is considered. It is investigated that the current conditions require the development of an effective corporate governance policy during the global pandemic. To do this, the main tasks must be solved, such as the formation and implementation of a strategic modern system of corporate governance and the creation of conditions for effective interaction between all participants in the management process. It is considered that there is no generally accepted model of corporate governance, which would be used at the international level. It is noted that the vast majority of Ukrainian enterprises use the national model of corporate governance. This model was formed on the basis of a combination of basic principles of the German and Anglo-American models. According to this model, the main shareholders of companies are its employees, management, banks, the state. At the same time, banks remain the main source of funding, and this is more typical of the German model of corporate governance. The domestic model of corporate governance, which also has common features with the Japanese model, namely, a significant role is given to the state in the management process. It is noted that in Japan, the inclusion of government representatives in the system of corporate governance is not based on the presence of a significant stake in the state, as in Ukraine. In the Japanese model of corporate governance, the interaction between the main participants in the relationship is aimed at establishing new business contacts, rather than obtaining the maximum amount of profit It is determined that corporate governance at the current level is a system of relationships that sets up certain procedures for making management decisions. The effectiveness of corporate governance is to increase the level of profitability of the enterprise through the introduction of proper control, effective management and financial transparency.
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