公司治理结构对我国国有企业改革来说即是一个崭新的重要理论问题，同时又是一个迫切需要研究的实际问题。我国是一个发展中国家，又是一个转轨经济国家，其经济体制正向市场经济体制转变，在这一过程中，传统的国有企业正在进行公司化改革，以便成为规范的公司制企业，建立起 The structure of corporate governance is a brand new important theoretical issue for the reform of state-owned enterprises in our country. At the same time, it is an actual problem that needs to be studied urgently. As a developing country and a transitional economy, China's economy is shifting from a market economy to a market economy. In the process, the traditional state-owned enterprises are undergoing corporatization reform in order to become a normative corporate enterprise and establish