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早在二十世纪六七十年代,西方发达国家尤其是经合组织国家已对法人治理结构问题进行了深入研究。法人治理结构或称公司治理结构,是指公司制企业中股东大会、董事会和高层经理人员之间划分权利、责任、利益,以形成一种相互制衡、相互依赖的组织制度安排,并在实践上根据本国公司制度及相关法律的不同而形成的各具特色的法人治理结构模式。依据我国公司法有关条款规定,法人治理结构是由股东会(或股东大会)、董事会、监事会组成的。
As early as the 1960s and 1970s, Western developed countries, especially the OECD countries, conducted an in-depth study on the corporate governance structure. The corporate governance structure or corporate governance structure refers to the division of rights, responsibilities and interests among the general meetings of shareholders, the board of directors and the top management in a corporate enterprise, so as to form an organizational arrangement that checks and balances with each other and interdependence. In practice, According to the national company system and related laws formed by the different characteristics of corporate governance structure model. According to the relevant provisions of our company law, corporate governance structure is composed of shareholders’ meeting (or general meeting of shareholders), board of directors and board of supervisors.