为什么要建立企业法人治理结构?很多人以为,其目的在于:在企业内部形成一个权力制衡机制,约束经理人行为,一方面防止出现“内部人控制”的腐败现象,另一方面解决国有资产无人负责的制度漏洞。肯定地说,法人治理结构的确具有解决上述问题的作用。但仅仅从这样一个层面上来认识,则大大低估了这一改革的意义。法人治理结构的深层次内涵是:出资人是企业的所有者,是“主人”;出资人利益是企业利益的核心。出资人利益是企业利益的核心,企业运行要维护出资人利益。这是十五届四中全会文件在改革理论上的一个重大突破。作为公司制的核心,法人治理结构在强调 Why should establish a corporate governance structure? Many people think that its purpose is to: within the enterprise to form a mechanism of checks and balances, restraint manager behavior, on the one hand to prevent the emergence of “internal control” of corruption, on the other hand to resolve the state-owned assets without System responsible for the loopholes in the system. To be sure, the corporate governance structure does have the role of solving the above problems. However, understanding such a mere level greatly underestimates the significance of this reform. The deep connotation of the corporate governance structure is that the investor is the owner of the enterprise and the “owner”; the investor's interest is the core of the enterprise's interests. The interests of investors is the core of the interests of enterprises, business operations to protect the interests of investors. This is a major breakthrough in the reform theory made by the Fourth Plenary Session of the 15th CPC Central Committee. As the core of corporate system, the corporate governance structure is emphasized