建立有效激励制约、权力相互制衡的公司治理结构,是现代企业制度得以真正确立的保证。十年来,中国上市公司治理结构经历了不断完善、不断规范的发展过程。但从实践效果来看,由于国家最初将资本市场的功能定位在国有企业改革配套上,而对己上市公司治理结构的进一步优化和完善缺乏足够的重视,因而导致上市公 The establishment of a corporate governance structure with effective incentive constraints and checks and balances of power is the guarantee that the modern enterprise system can be truly established. Over the past decade, the governance structure of listed companies in China has undergone continuous improvement and constant standardization. However, from a practical point of view, as the state initially targeted the functions of the capital market on the reform of state-owned enterprises, it lacks adequate attention to the further optimization and improvement of the corporate governance structure of listed companies. As a result,