一、引言由于所有权与经营权的分离,所有者和经营者因利益的不一致使得代理人(经营者)产生损害委托人的“道德风险”和“机会主义”等行为,因此产生了公司治理问题。公司治理结构是一种对公司进行管理和控制的体系,是一种联系并规范股东、董事会、高级管理人 I. INTRODUCTION Owing to the separation of ownership and management right, the owner and the manager generate the behaviors of “agent” and “opportunism” that harm the principal due to the inconsistent interests. Corporate governance issues. Corporate governance structure is a system of management and control of the company, is a link and standardize the shareholders, board of directors, senior management