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基于平等契约基础上形成的资本结构和法制社会,是诞生现代企业制度的社会条件和法律前提;独立人格和契约制度是现代企业制度的伦理基础;所有权和经营权的分离,委托—代理模式是现代企业制度下企业治理的核心。正是在企业内部形成一系列委托—代理的伦理关系,整个企业内部治理结构的运作才变得严密而有序。现代企业治理机构的形成过程,实际上是现代企业制度在构筑过程中内在矛盾的展现并得以妥善处理的过程,是资本的所有权和经营权分散过程中一系列伦理关系的产生和解决过程。
The capital structure and legal society formed on the basis of equality contract are the social conditions and legal prerequisites for the birth of modern enterprise system. The independent personality and contract system are the ethical basis of the modern enterprise system. The separation of ownership and management rights and the principal-agent model are The core of corporate governance under modern enterprise system. It is within the enterprise to form a series of commission - the agency’s ethical relations, the operation of the internal corporate governance structure has become tight and orderly. The forming process of the modern enterprise governance institutions is actually the process of displaying and properly handling the internal contradictions in the process of building the modern enterprise system. It is the process of creating and resolving a series of ethical relations in the process of decentralization of ownership and management of capital.