现代企业中的公司治理结构是一种协调股东和其他利益相关者的机制,不仅规定了公司的各个参与者的责任和权利分布,而且明确了决策公司事物时应遵循的规则和程序,涉及激励与约束等多方面的内容。简而言之,公司治理结构是处理企业各种契约关系的一种制度,核心是委托-代理关系,目标是降低代理成本。实际上,治理结构改革是国有企业在走向世界一流企业一个首先解决的障碍性的问题。德勤企业风险管理服务合伙人赵健对记者表示,治理结构做得好不代表企业一定能经营好,但是如果做不好,一定会制约企业后续一系列包括战略、投资、融资等技术层面的改革。七大问题由于国情的特殊性以及公司治理理论发展 The corporate governance structure in modern enterprises is a mechanism for coordinating shareholders and other stakeholders. It not only stipulates the distribution of responsibilities and rights of all the participants in the company, but also defines the rules and procedures to be followed when making decisions about the company. It involves incentives And constraints and many other aspects. In short, the corporate governance structure is a system that deals with the various contractual relationships of the enterprise. The core is the principal-agent relationship, with the goal of reducing the agency costs. In fact, the reform of the governance structure is one of the first obstacles to be solved by state-owned enterprises towards becoming a world-class enterprise. Zhao Jian, Deloitte’s risk management service partner, told reporters that doing a good corporate governance does not necessarily mean that the company will be able to operate well. However, if it is not done well, it will certainly restrict a series of technological follow-up reforms including strategy, investment and financing. The seven major issues due to the particularity of the national conditions and the development of corporate governance theory