一、前言 公司治理(Corporate Govcrnance),在国外已经进行了几百年的研究、实践。而近年来,随着全球经济一体化的发展和世界经济环境的变化,良好的公司治理不仅成为现代公司制度中最重要的架构,也是企业增强竞争力、提高经营绩效和融资的必要条件。因此国际社会对于如何建立有效的公司治理给予了越来越多的关注。这一问题已成为一个世界性的研究和实践课题。 I. Preface Corporate governance (Corporate Govcancence) has been studied and practiced in foreign countries for hundreds of years. In recent years, with the development of global economic integration and changes in the global economic environment, good corporate governance has become not only the most important framework in the modern corporate system, but also the necessary condition for enterprises to enhance their competitiveness, improve their operating performance and raise funds. Therefore, the international community has given more and more attention to how to establish effective corporate governance. This issue has become a worldwide research and practice topic.