作为现代企业制度的核心,公司治理结构的实质体现为一系列支配企业中具有重大利害关系的利益相关团体的制度安排。在当前中国经济体制改革的新形势下,我国国有企业的可持续发展正面临较大的制度瓶颈,正确认识国有企业在公司治理结构方面的缺陷,构建并完善现代公司治理结构已成为新时期国有企业的改革方向。 As the core of the modern enterprise system, the essence of the corporate governance structure is embodied in a series of institutional arrangements that govern the stakeholder groups with significant interests in the enterprise. Under the current situation of China’s economic reform, the sustainable development of China’s SOEs is facing a large institutional bottleneck, a correct understanding of the deficiencies of state-owned enterprises in the structure of corporate governance, and the building and perfection of the modern corporate governance structure have become The direction of enterprise reform.