在公司治理理论与公司治理原则研究已经取得重大进展的背景下,公司治理研究和实践的焦点正在转向公司治理评价。开展公司治理评价研究,构建衡量和诊断公司治理状况的科学的公司治理评价体系,对于投资者正确决策,保护利益相关者的利益,加强政府对上市公司的有效监管,促使上市公 In the background of significant progress made in the study of corporate governance theory and corporate governance principles, the focus of corporate governance research and practice is turning to corporate governance evaluation. Carrying out research on corporate governance evaluation and building a scientific evaluation system of corporate governance which measures and diagnoses the status of corporate governance is of great significance for investors in making correct decisions and protecting the interests of stakeholders and in enhancing the government's effective supervision of listed companies and promoting the public