在现代法人治理结构体系中,董事会是法人治理的核心,如图1所示。对于股东而言,董事会是受托者,接受股东的委托实现股东对资产保值增值的要求,对于经理层而言,董事会又是委托者,授权经理层开展公司经营活动并对其实施监督和控制,以实现其经营目标。基于董事会在法人治理结构的核心地位,我们可以说董事会治理水平是整个公司法人治理结构水平的缩影,如果公司的董事会治理出现问题,轻则影 In the modern corporate governance structure, the board of directors is the core of corporate governance, as shown in Figure 1. For the shareholders, the board of trustees is the trustee, commissioned by the shareholders to accept the shareholders to maintain the value of the assets of the requirements for managers, the board of directors is entrusted with the authority to authorize the management of the company to carry out supervision and control of the company, In order to achieve its business objectives. Based on the core position of the board of directors in the corporate governance structure, we can say that the governance level of the board of directors is a microcosm of the corporate governance structure of the entire company. If there is a problem with the governance of the board of directors,