中小企业实施公司治理的挑战

这份报告旨在促进对中小企业的公司治理的理解。现有公司治理框架都是针对大型上市公司来制定的，不能反映中小企业的特征，比如中小企业的所有者常常也是它的实际管理者，或者企业的股权由一个家族的成员所共有。这对中小企业实行公司治理是一个挑战。

This report aims to encourage understanding of what corporate governance means for SMEs. The challenge for SMEs is that established corporate governance frameworks have been developed with large, listed companies primarily in mind. Such frameworks and codes may not reflect the characteristics of the SME, where owners may often be its managers as well, or where company ownership may be shared across family members. 

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