公司治理是当前国内外理论界普遍关注的热点问题。随着我国经济体制改革的深入,公司治理逐渐演化为事关企业生存发展的重大战略问题。内部人控制、经营者腐败等治理问题的出现,更加显现出完善我国公司治理的迫切性。法人治理结构,从最一般的意义上讲,是指所有者、经营者和劳动 Corporate governance is a hot issue currently widespread in theorists in both domestic and foreign academic circles. With the deepening of China's economic system reform, corporate governance gradually evolved into a major strategic issue that concerns the survival and development of enterprises. The emergence of internal control and corruption of managers and other governance issues has further shown the urgency of improving corporate governance in our country. Corporate governance structure, in its most general sense, refers to the owner, manager and labor