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董事会单纯的业绩考核机制以及对形势缺乏有效的判断, 不是导致“狗急跳墙”,就是导致内部控制在安然(ENRON)、泰科(TYCO)等公司丑闻和财务造假事件发生后,人们纷纷问责社会诚信、监督机制,却很少将目光转向与公司治理迥异的企业治理问题。企业治理的核心问题是:良好的公司治理本身并不足以使企业获得成功。
The simple performance appraisal mechanism of the board of directors and the lack of effective judgment on the situation will either result in “jittery” or internal control. After corporate scandals such as ENRON and TYCO and financial frauds have taken place, people have been denouncing the society Honesty and supervisory mechanisms, seldom turn their attention to the problems of corporate governance that are very different from corporate governance. The core problem of corporate governance is that good corporate governance alone is not enough to make the business successful.