中日韩同属东亚国家,地理与文化相近,较使与英美的外部治理模式相比,中国对日韩的治理模式具有较大的认知性。本文以文化因素对不同社会之间社会组织的差异为切入点,以传统文化对企业的组织以及公司的治理的影响为中心加以论述。借鉴日韩在公司治理方面的经验和教训,以此为我国国有企业的改革与发展提供可行性建议。 China, Japan and South Korea belong to East Asian countries and have similar geography and culture. Compared with the external governance model of the United Kingdom and the United States, China has a greater awareness of Japan and South Korea’s governance model. This article starts with the cultural factors of the differences between social organizations in different societies, and focuses on the impact of traditional culture on the organization of companies and corporate governance. Learn from Japan and South Korea’s experience and lessons in corporate governance, so as to provide feasible suggestions for the reform and development of China’s state-owned enterprises.