公司治理的实质是对公司的控制和监督,政府对公司的监督是公司外部治理的组成部分,与公司内部治理共同构成了完整的公司治理机制。政府参与公司治理的依据是市场失灵,治理的目标是社会公共利益的实现,而治理的方式是制定法律和执行这些法律。 The essence of corporate governance is the control and supervision of the company. The supervision of the government by the government is an integral part of the company’s external governance. Together with the company’s internal governance, it constitutes a complete corporate governance mechanism. Government’s participation in corporate governance is based on the market failure, the goal of governance is the realization of social public interests, and the way of governance is to make laws and enforce these laws.