英国《公司治理合并规则》(combined code of corporate governance)是英国会计监管机构——财务报告理事会(financial reporting council)制定的、旨在通过提高公司治理结构与治理能力来改善公司运行,帮助董事会更好地服务于股东利益的指导性规范文件。从狭义上理解,《公司治理合并规则》并不能算是强制性法律规范,但它的条文是根据英国多年来在公司治理上的经验提炼而成,引导董事会全面并实质性地遵守其条 The UK’s “combined code of corporate governance”, developed by the UK accounting regulator, the financial reporting council, aims to improve the functioning of the company by improving corporate governance and governance and helping the board of directors Better serve the interests of shareholders guidance normative documents. In a narrow sense, the “rule of incorporation of corporate governance” can not be regarded as a mandatory legal norms, but its provisions are based on British experience in corporate governance over the years derived from, and guide the board of directors to comprehensively and substantively comply with the article