In the form of ownership sturcture by cross share holding the corporate governance structure stays in the twisted state that leads ineviatably to the situation of insider control.Therefore,it is necessary to take into the consideration the concrete national condition in China and build on the successful foreign legislation experience in the formulation of those reasonable and perfect systems for the effective prevention of negative effects by cross share holding.%在相互持股的股权结构形式下,公司的治理结构处于扭曲的状态,极易导致"内部人控制"现象形成。因此,要结合我国的具体国情,借鉴国外成功的立法经验,制定合理完善的制度,有效防范相互持股的负面效应。
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机译:公司治理结构对盈余管理的影响研究—基于民营类上市公司的实证分析 =The Influence of Corporate Governance Structure on Earnings Management at the Listed Non-State-Controlled Firms in China