德国上市公司治理模式——双层制(Two-tier System)产生于德国的历史、社会、经济和法律文化背景下,区别于英美国家的单层制(One-tier System),也与法国等国的选择形式不同。本文作者以历史、经济、比较研究的方式论证了双层制在德国生成和发展的法律、经济和社会根源、双层制的特点、作用和影响。作者特别结合双层制的特点——银行的参与和职工的共同决策,强调指出双层制的主要功能在于,通过银行代表在不同公司治理结构中的参与,使得各个公司的组织机构形成彼此关联的网状系统。对于德国双层制的质疑和批评也源于对网状结构下银行代表参与和职工共同决策的检讨。 The two-tier system, a German listed company governance model, originated in Germany’s history, society, economy and legal culture. It is different from the one-tier system in Anglo-American countries and France. Different forms of national choice. The author demonstrates the characteristics, functions and influences of the legal, economic and social root causes and double-decker system of double-layer system in Germany in history, economy and comparative study. In particular, the author combines the characteristics of the two-tier system - the participation of banks and the common decision-making of staff and workers, emphasizing that the main function of the two-tier system is to make the organizational structure of each company form an association with each other through the participation of bank representatives in different corporate governance structures Mesh system. The doubts and criticisms of the German double-tier system also stem from a review of the participation of bank representatives and workers’ joint decisions under the network structure.