作业代写案例参考-为什么公司治理很重要？本文是一篇留学生作业写作范文，主要内容是讲述公司治理可以定义为公司的组织结构。它包括公司控制和运作的整体流程、运营和政策。根据詹姆斯·麦克里奇的说法，公司治理“最常被视为决定公司方向和业绩的结构和关系”。在公司的管理机构中，有各种利益相关者。利益相关者是对公司非常重要的个人，因为他们直接或间接地为公司的经济活动做出贡献。利益相关者在组织中的重要性程度取决于他们的头衔或职能，包括股东、董事会、员工、客户、债权人和供应商。所有这些个人共同定义了一个企业社区，在这个社区中开展日常业务，为了公司的生存，必须持续下去。与任何其他社区类似，如果存在利益冲突、沟通错误或其他组织问题，它会影响整个社区及其周围的其他人。然而，这是否适用于商业世界？公司治理对企业是否重要？以下作业内容回答这两个问题，供参考。
What is Corporate Governance? Why is it important for Business?什么是公司治理？为什么它对商业很重要？
Corporate Governance can be defined as the organizational structure of a company. It encompasses the overall processes, operations and policies by which a company is controlled and functions. According to James McRitchie corporate governance is ¹’most often viewed as both the structure and the relationships which determine corporate direction and performance`. Within the governing body of a corporation there are various stakeholders. Stakeholders are individuals which are of great importance to the company because they contribute directly or indirectly to its economic activity. Stakeholders retain different degrees of importance within an organization depending on their title or function which are some of the following: shareholders, the board of directors, employees, customers, creditors and suppliers. All together this group of individuals defines a corporate community in which day to day business is conducted and must be sustained in order for the company to survive. Similar to any other community, where there are conflicts of interests, miscommunication, or other organizational problems it affects the entire community and others around it. However is this applicable to the business world? Is corporate governance important for business?
Firstly corporate governance implies the notion of hierarchy. As mentioned above the rights and importance of any stakeholders involved in the economic life of the company varies in function of the roles the individual holds. Following this logic we can identify the key actors within the governing structure of a company: shareholders who own shares of stock and have a right of ownership over the dividends which they receive from their stock and the right to vote on company matters such as electing the board of directors. In return the members on the board of directors oversee the management of the company and are paid in cash or stock for the responsibilities they are obliged to fulfill by contract to the company. In terms of internal management the employees of the company supply their skill and expertise in exchange for financial compensation (salary and bonuses). Another important stakeholder is the customer, who pays for the company’s product or services because he/she believes in the value it retains for them. Amongst other stakeholders such as suppliers and creditors the customer is essential to a company’s activity because a satisfied customer base represents 80% of a company’s profits.
首先，公司治理意味着等级的概念。如上所述，参与公司经济生活的任何利益相关者的权利和重要性因个人角色的不同而不同。根据这一逻辑，我们可以确定公司治理结构中的关键角色：拥有股票的股东，对他们从股票中获得的股息拥有所有权，并有权就公司事务（如选举董事会）进行投票。作为回报，董事会成员监督公司的管理，并以现金或股票支付他们根据合同必须履行的责任。在内部管理方面，公司员工提供他们的技能和专业知识，以换取经济补偿（工资和奖金）。另一个重要的利益相关者是客户，他们为公司的产品或服务付费，因为他/她相信公司为他们保留的价值。在供应商和债权人等其他利益相关者中，客户对公司的活动至关重要，因为满意的客户基础占公司利润的80%。
In order for us to understand corporate governance it is important for us to comprehend that it is a multi-lateral issue, and thus it influences the choices of stakeholders and the outcome of company transactions and relations with the rest of the world.
为了让我们理解公司治理，我们必须理解这是一个多方面的问题，从而影响利益相关者的选择、公司交易的结果以及与世界其他地区的关系。
It is important for companies to take into account external factors such as: competition. In order to stay solvent and relevant, companies must engage respective strategies and face other corporate adversaries on the free market. Equally debt management is important as companies need to make sure that their assets outweigh any short-term and long-term debts on a regular basis. Also government regulations should be taken into account as they differ from country to country. For example in the United States corporate governance is known to be very free-market orientated but in North Korea legislation has a tough hold on corporate decisions. Finally the media and other instances are actors of external pressure as they force companies to uphold a certain social standard in their day to day operations, public relations and more and more today their ecological impact on the environment. In today’s economic climate no company can afford to be scrutinized in the mass media as this decreases their popularity and trust with clients. The trust of clients is an immeasurable asset that can almost never be reacquired once it is lost. Take for example the American International Group that was under a severe media backlash back in 2009 after it was discovered that it was paying huge bonuses to employees of its financial services department during the financial crisis. President Obama expressed his discontentment during a press conference: ‘²it’s hard to understand how derivative traders at A.I.G. warranted any bonuses, much less $165 million in extra pay. How do they justify this outrage to the taxpayers who are keeping the company afloat?’ Existing customers and potential customers need to be reassured by a company’s, performance history, social responsibility initiatives but overall its integrity. And this is why corporate governance is critical for business; the atmosphere which it creates has to be one of congruence where it can be held accountable for doing what it says and what it stands for.
公司必须考虑外部因素，例如：竞争。为了保持偿付能力和相关性，公司必须采取各自的战略，并在自由市场上面对其他公司对手。债务管理同样重要，因为公司需要定期确保其资产超过短期和长期债务。此外，还应考虑到各国政府法规的不同。例如，在美国，公司治理以非常自由市场为导向，但在朝鲜，立法对公司决策有着严格的控制。最后，媒体和其他例子是外部压力的参与者，因为它们迫使公司在日常运营、公共关系以及越来越多的今天对环境的生态影响中坚持一定的社会标准。在当今的经济环境中，没有一家公司能够承受大众媒体的审查，因为这会降低他们在客户中的知名度和信任度。客户的信任是一种不可估量的资产，一旦失去，几乎永远无法重新获得。以美国国际集团为例，该集团在2009年被发现在金融危机期间向其金融服务部门的员工发放巨额奖金后，遭到了媒体的强烈反对。奥巴马总统在新闻发布会上表达了他的不满：“很难理解AIG的衍生品交易员是如何保证奖金的，更不用说1.65亿美元的额外薪酬了。他们如何向维持公司运转的纳税人解释这种愤怒现有客户和潜在客户需要对公司的业绩历史、社会责任计划以及整体诚信感到放心。这就是为什么公司治理对企业至关重要；它所营造的氛围必须是一种和谐的氛围，在这种氛围中，它可以对自己所说的和所代表的行为负责。
Another one of the facets of this is issue the internal domain of corporate governance, where the management structure (CEO, middle management) is concerned with maximizing company profits in order to increase shareholders profits. This is motivated by a prospect of self-interest and higher gain (promotion, bonus etc…) which generates a need to perform in order to reach that goal. Likewise employees are motivated in a similar way to do their job. However their needs are not directly correlated with that of the members of the upper management structure who have larger responsibilities and more information within the same organization. This situation is called information asymmetry when one corporate body has more information than another. This can create conflict within the workplace if this type of imbalance is not managed. Furthermore employees working in high profile positions such as CEOs may be prone to act out of character and make bad decisions because of the immunity they may enjoy through their status. For example the Jerome Kerviel former French trader of Societe Generale abused of the company’s confidence to commit fraudulent transactions during his late professional career. As a result, the company lost: ³’near €5 billion (£3.7 billion) in a rogue trading fraud’ according to the London Times. This example of bad behavior known as a moral hazard, when an individual protected from risk within an organization behaves differently than he or she would have behaved if they were fully exposed to the risks they took. In order for companies to protect their clients and themselves from similar fates they must implement effective rules and regulations that enable internal and external auditing bodies to monitor they’re day to day activities. Therefore rules that corporate governance create must be strong, as the Italian philosopher Niccolo Machiavelli said: ‘Where there are sound laws there is a strong army, for there cannot be a strong army where there are not sound laws’. Corporate law ensures that natural rules and regulations are in place in order to encourage correct business practices in the corporate world.
这方面的另一个方面是公司治理的内部领域，其中管理结构（首席执行官、中层管理人员）关注公司利润最大化，以增加股东利润。这是出于对自身利益和更高收益（晋升、奖金等）的期望，这会产生实现目标所需的表现。同样，员工也会以类似的方式来激励自己。然而，他们的需求与同一组织中负有更大责任和更多信息的上层管理结构成员的需求没有直接关联。当一个法人团体比另一个法人实体拥有更多信息时，这种情况被称为信息不对称。如果这种不平衡得不到控制，就会在工作场所内产生冲突。此外，担任首席执行官等高调职位的员工可能会因其身份而享有豁免权，因此容易做出不合性格的行为，做出错误的决定。例如，法国兴业银行前法国交易员杰罗姆·科维尔在其职业生涯后期滥用公司的信心进行欺诈交易。结果，据《伦敦时报》报道，该公司在一场流氓交易欺诈中损失了50亿欧元（37亿英镑）。这是一个被称为道德风险的不良行为的例子，当一个组织内免受风险保护的个人的行为与他或她完全暴露在他们所承担的风险中时的行为不同。为了让公司保护客户和他们自己免受类似命运的影响，他们必须实施有效的规则和条例，使内部和外部审计机构能够监控他们的日常活动。因此，公司治理创造的规则必须强大，正如意大利哲学家尼科洛·马奇亚维利所说：“有健全法律的地方就有强大的军队，因为没有健全法律就不可能有强大的部队”。公司法确保制定自然规则和条例，以鼓励企业界的正确商业行为。
Overall good corporate governance should input regular auditing processes. Interiorly, within the company itself an internal auditing body should monitor the company’s financial health. In addition to this, the same should be implemented exteriorly through an external auditing company in order to get an objective perspective on company statements and verify their integrity. Also a sound board and management system must be put in place, separating every main executive function throughout the organization. Historically this minimizes the moral hazard factor in the workspace and encourages transparency and a clear flow of information within the institution. The Toyota Motor Company is a fine example of this; the company management structure allows the free flow of information and enables each employee to contribute to operational activities at every scale of the production process. This has had positive effects for Toyota mainly in terms of productivity and logistics efficiency. Finally all stakeholders should be aware of their rights and duties; this minimizes confusion in long-term strategy and goals of the company. Furthermore a clear ownership structure is critical to a corporation’s legal validity; it has to be a registered and recognized institution according to the appropriate corporate law regulation of the country in which in conducts its business.
整体良好的公司治理应纳入定期审计程序。在公司内部，内部审计机构应监督公司的财务状况。除此之外，还应通过外部审计公司进行外部审计，以客观地看待公司报表并验证其完整性。此外，还必须建立一个健全的董事会和管理系统，将整个组织的每个主要执行职能分开。从历史上看，这最大限度地减少了工作场所的道德风险因素，并鼓励机构内部的透明度和清晰的信息流。丰田汽车公司就是一个很好的例子；公司的管理结构允许信息自由流动，并使每个员工都能在生产过程的各个规模上为运营活动做出贡献。这对丰田汽车产生了积极影响，主要表现在生产率和物流效率方面。最后，所有利益攸关方都应该意识到自己的权利和义务；这将最大限度地减少公司长期战略和目标的混乱。此外，清晰的所有权结构对公司的法律效力至关重要；它必须是根据其业务所在国的相关公司法法规注册和认可的机构。
In conclusion corporate governance is an important component of business. As we have demonstrated affects every facet of business organizations and the various stakeholders involved. Furthermore because of the hierarchal nature of corporate governance it becomes evident that good leadership is equally essential. Members within executive, managerial, technical and administrative positions have to work within their respective roles to create an atmosphere of seamless affinity in terms of corporate governance. Leadership is important but in the context of corporate governance the whole body of the organization is vital, hence the root of the word ‘corp’ in corporate. Nevertheless corporate governance must retain a standard of order; this is where the term governance gains more weight. Historical facts show that sustained order is the key to the long-term effectiveness of an organization; General Electric is prime case of this. Within the 200 year life span of the company, good choices and exceptional leadership have made General Electric today the most valuable company in the United States with a market cap of 300 billion US dollars. From this we can draw the conclusion that corporate governance is indeed important and will surely continue to gain more and more value in the world of business in the future.
作业总结公司治理是企业的重要组成部分。正如我们所证明的那样，它影响到商业组织的各个方面和涉及的各个利益相关者。此外，由于公司治理的等级性质，很明显，良好的领导力同样重要。行政、管理、技术和行政职位的成员必须在各自的角色范围内工作，以创造一种在公司治理方面无缝衔接的氛围。领导力很重要，但在公司治理的背景下，组织的整体至关重要，因此“corp”一词在公司中的根源就在于此。然而，公司治理必须保持秩序标准；这就是治理这一术语获得更多权重的地方。历史事实表明，持续的秩序是组织长期有效的关键；通用电气是这方面的主要案例。在公司200年的生命周期内，良好的选择和卓越的领导能力使通用电气成为当今美国市值最高的公司，市值达到3000亿美元。由此我们可以得出这样的结论：公司治理确实很重要，并且将来一定会在商业世界中获得越来越多的价值。本站提供各国各专业留学生作业代写或指导服务，如有需要可咨询本平台。