所有权与经营权分离是现代企业最根本的特征,由两权分离产生的委托—代理关系使委托人与代理人之间形成既需要相互合作又存在利益冲突的矛盾关系,需要建立一种权利制衡机制,协调所有者与经营者之间的责、权、利关系。公司治理是现代企业制度中最重要的内容, Separation of ownership and management rights is the most fundamental characteristic of modern enterprises. The principal-agent relationship resulting from the separation of powers between two parties creates a contradiction between the principal and the agent that requires mutual cooperation and conflicts of interest. It is necessary to establish a balance of powers. The mechanism coordinates the responsibilities, rights and interests between the owner and the operator. Corporate governance is the most important content of modern enterprise systems.