以现代公司为主要组织形式的现代企业制度，其形成和发展．导致了公司所有权和经营管理权的逐步分离，所有者对公司的控制力逐步下降，而支薪的经理阶层则取得了公司的支配地位。支薪经理阶层支配地位的形成，要求有效的监督约束机制．以促使经理阶层管理素质和管理效率的提高 The formation and development of a modern enterprise system with modern companies as its main organizational form. This led to the gradual separation of the company’s ownership and management rights. The owner’s control over the company gradually decreased, while the paid managerial class achieved the company’s dominant position. The formation of the dominant position of the payroll manager requires an effective supervision and control mechanism. To promote the improvement of managerial quality and management efficiency of managers