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近代工业企业“官督”行为是影响企业治理的重要因素。晚清政府通过对企业经营项目审批权、人事任免权和账目稽查权的控制,对近代企业治理产生了正反两方面的影响。政府在为近代企业发展提供多种政策便利的同时,也造成企业产权关系模糊和法人地位的丧失,因而不仅影响了近代企业治理成效,也要为中国失去早期工业化的宝贵时机承担责任。本文以轮船招商局为例,简略分析“官督”对中国早期工业企业产生的影响。
Modern industrial enterprises “Governor ” behavior is an important factor affecting corporate governance. Late Qing government through the management of the project management authority, personnel appointment and dismissal and the right to audit the accounts of the modern enterprise management has had both positive and negative effects. While providing a variety of policy conveniences for the development of modern enterprises, the government also causes the fuzzy relationship between property rights and the loss of legal person status. Therefore, it not only affects the effectiveness of modern enterprise governance, but also assumes the responsibility for the precious opportunity of China losing its early industrialization. In this paper, China Merchants Steamship as an example, a brief analysis of “Governor ” on China’s early industrial enterprises.