建立现代企业制度,包括完善法人治理结构问题的提出,是我国经济体制改革包括国企改革、投融资体制和资本市场改革等综合改革的必然产物。 公司治理结构无论采取何种治理模式,最终总是要符合某种要求,达到某种目的,并以此要求与目标衡量其治理结构是否有效的根据和要求。在当今公司治理改革的主流中,公司治理机制的基本目标是形成一个健全的公司运作机制,保证公司的运作以股东的长远利益为依据,最大限度的降 The establishment of a modern enterprise system, including improvement of corporate governance structure, is an inevitable outcome of China’s economic restructuring including reforms of state-owned enterprises, investment and financing systems, and capital market reforms. Regardless of the governance model adopted by the corporate governance structure, it is always necessary to meet certain requirements in order to achieve a certain purpose, and to use this requirement and objective to measure the basis and requirements for the effectiveness of its governance structure. In the current mainstream of corporate governance reforms, the basic goal of corporate governance mechanisms is to form a sound corporate operating mechanism and ensure that the company’s operations are based on the long-term interests of shareholders and that the