公司治理准则是指导和改善公司治理的标准和方针政策,也是评判公司治理良莠的标准。良好的公司治理需要准则来指导,完美的准则能够促进公司治理的改善。本文在分析和总结世界各国及国际组织公司治理准则的历史沿革和成功经验的基础上,结合中国国有企业的具体特点,提出和构建了《中国国有企业公司治理准则》的基本框架。 Corporate governance guidelines are guidelines and guidelines for improving and improving corporate governance. They are also criteria for judging corporate governance. Good corporate governance requires guidelines to guide and perfect guidelines to promote corporate governance. On the basis of analyzing and summarizing the historical evolution and successful experiences of the corporate governance standards of all the countries and international organizations, combined with the specific characteristics of Chinese state-owned enterprises, this paper proposes and constructs the basic framework of “China’s state-owned enterprise governance guidelines.”