摘要：隨著現(xiàn)代企業(yè)制度的發(fā)展,公司的所有權(quán)和經(jīng)營權(quán)出現(xiàn)分離,資本所有者更加關(guān)心如何建立和完善公司治理結(jié)構(gòu),獲得更多的收益。本文通過分析公司治理結(jié)構(gòu)制度的作用和意義，進一步提出完善該制度的必要性和重要性。而且，無論從國家政策、法律法規(guī)還是實踐的角度，完善我國公司治理結(jié)構(gòu)制度都有一定的可行性。但由于完善公司治理結(jié)構(gòu)所依賴的諸如公司法等法律法規(guī)的不健全，理論研究尚無力為完善有效的公司治理結(jié)構(gòu)提供一套適用的規(guī)范體系，導(dǎo)致我國公司治理結(jié)構(gòu)制度存在一定漏洞。本文中，筆者將在立足我國具體國情的前提下，通過分析、對比和借鑒發(fā)達國家的公司治理體系與具體制度，分別從不同側(cè)面和角度提出完善我國公司治理結(jié)構(gòu)制度的建議。

關(guān)鍵詞：公司治理結(jié)構(gòu)；立法；制衡；缺陷

Abstract：As the development of modern enterprise system, the ownership and the management power of a company has been separated. The capital owners pay much more attention to how to establish and improve the structure of the corporate governance, so that they can earn more profit. First of all, this thesis is discussed the effect and the significance of the system of the corporate governance. Furthermore, the author raises that it is necessary and important to improve the system. From the national policy, the laws and regulations or the practice, the author thinks that it is a certain feasibility to improve our system. However, because of the shortage of laws and regulations of the corporate governance structure, such as Law of Corporation, the theories still cannot be provided a series of standards. Therefore, there is a loophole in the system. In this thesis, the author will analyse the corporate governance and definite system of developed countries, and compare the systems between our country and developed countries, and learn the advantages from the developed countries at the very beginning. Then the author will give some suitable suggestions in different angles so that the suggestions benefit our country.

Key words: corporate governance，lawmaking，balance，the shortage