从所有者治理、管理层行为、内部控制三方面,梳理和回顾全国会计领军(后备)人才(学术类)近十年在公司治理方面的研究,这些研究主要对控股股东性质、机构投资者、董事会、管理层权力与薪酬、内部控制的理论基础与实施等问题进行了广泛的讨论,为深入理解我国公司治理拓展了理论基础与经验证据。 From the aspects of owner governance, management behavior and internal control, the author reviews and reviews the recent ten years of corporate accounting (reserve) talents (academic) in corporate governance in China. These studies mainly focus on the nature of controlling shareholders, institutional investors, Board of directors, management power and remuneration, the theoretical basis and implementation of internal control and other issues for extensive discussion, to deepen understanding of corporate governance in our country to expand the theoretical basis and empirical evidence.