公司治理中契约精神的缺失折射出高管法治思维的缺失。以合法性、规则性、契约性为内涵的法治思维,其缺失的成因既与个体因素有关,也与法治环境有关。要提高运用法治思维和法律手段依法管理、依法办事的能力,需要着力培育高管的法治思维。强化教育培训和思维训练、完善考核选拔任用机制、建立监督制约机制、肥沃公司治理法治环境土壤是其路径选择的基本构想。 The lack of contractual spirit in corporate governance reflects the absence of senior management’s thought on the rule of law. The rule of law thought of legitimacy, regularity and contractual connotation has its origin in both the individual factors and the rule of law environment. To improve the ability of using law thinking and legal means to manage according to law and to act according to law, we need to focus on cultivating the thinking of the rule of law by senior executives. Strengthen education and training and thinking training, improve the examination and selection and appointment mechanism, the establishment of supervision and control mechanism, fertile company governance rule of law and the soil environment is the basic idea of ​​its choice of path.