The main vectors of development of the national model of corporate governance are considered. Its institutional features are determined. The specifics of the agency problem resolution coordinates “principal — agent” activity and structure of the board of directors of Russian companies are studied. Features of non-financial reporting and corporate transparency companies are disclosed as well as the basic contradiction of the formation and development of the Russian model of corporate governance is determined.
institutional environment, model of corporate governance, agency problem, board of directors, stakeholders, non-financial reporting, corporate transparency, Russian model of corporate governance
Глобальные факторы рискогенности внешней среды хозяйствования воздействуют на национальные модели корпоративного управления, обуславливая динамику внешних и внутренних управленческих механизмов, а также влияя на качество корпоративного управления и на информационную прозрачность компании.
Рискогенность функционирования российских компаний определяется не только внешними финансовыми условиями, но и обусловлена институциональными факторами формирования и развития отечественной модели корпоративного управления, ее структурой, функционированием совета директоров, корпоративной отчетностью, эффективностью взаимодействия всех участников корпоративного управления.
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