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公司治理结构是现代公司中协调股东和其他利益相关者相互之间关系的一种制度。实践表明 ,世界上不存在一套能适合所有公司的公司治理安排。参照关于公司治理的国际基准与经验 ,我国公司治理结构体系上存在着总体框架尚未形成明确的制度体系 ;股东层面缺少与现实股权结构相适应的控制机制 ;董事会有效行使职权的基本规则不完善 ;经理人员的管理权责、激励与约束制度不健全等问题。这些问题对投资、资本流动、国有企业改革等带来了负面影响。因此 ,在推进我国公司治理结构改善中 ,要结合我国的具体情况 ,尽快确定公司治理结构的基本构架 ,并在上市中率先推进 ,以定位母子公司关系为突破口 ,促进公司管理体制的全面创新。
Corporate governance structure is a system of coordinating the relationship between shareholders and other stakeholders in the modern corporation. Practice shows that there is no set of corporate governance arrangements in the world that are suitable for all companies. With reference to the international benchmark and experience of corporate governance, the overall framework of the corporate governance structure in our country has not yet formed a clear institutional system; the shareholder level lacks a control mechanism that suits the actual ownership structure; the basic rules for the effective exercise of authority by the board of directors are not perfect; Management responsibility of managers, incentive and restraint system is not perfect and so on. These problems have had a negative impact on investment, capital flows and the reform of state-owned enterprises. Therefore, in order to promote the improvement of corporate governance structure in our country, we should determine the basic structure of corporate governance structure as soon as possible in light of the specific conditions of our country and take the lead in the listing in order to break the relationship between parent-subsidiary companies and promote the overall innovation of the company’s management system.