一、雇员福利与公司控制权结构:问题的引入公司治理和公司治理结构是两个不同的概念。公司治理结构仅仅表现为所有者、董事(含监事)与经理人员之间的权力制衡关系。而公司治理则是指股东、债权人、经理人员、员工、政府和其他利益相关者等有关合约当事人依据法律和合约规定,对公司高层经营活动行使权力。从静态上看公司治理表现为一种结构和关系,从动态上看,则表现为一个过程和机制(刘汉民、刘锦,2001)。公司治理有两个互为表里的关键性安排,其一是公司控制构架,其二是激励制度 First, employee benefits and corporate control structure: the introduction of the problem Corporate governance and corporate governance structure are two different concepts. The corporate governance structure only shows the balance of power between the owner, the director (including the supervisor) and the manager. Corporate governance refers to the parties involved in the contract, such as shareholders, creditors, managers, employees, governments and other stakeholders, exercising their power over the top management activities of the company in accordance with laws and regulations. From a static perspective, corporate governance is manifested as a structure and relationship, and from a dynamic perspective, it manifests itself as a process and a mechanism (Liu Hanmin, Liu Jin, 2001). Corporate governance has two key arrangements for each other, one is the company control structure, the second is the incentive system