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20世纪80年代以来,公司治理成为全球市场经济国家共同面对的问题,在西方发达国家逐渐成为企业发展理论研究的一个核心问题,并涌现了大量的理论研究成果和极富实践指导意义的公司治理规则。尽管1997年亚洲金融危机和21世纪初的美国安然、世通等大公司财务丑闻及破产事件,使得公司治理再次成为企业界和理论界关注的热点之一,但目前还没形成较为一致的公司治理定义,表1列示了几种较有代表性的观点。
Since the 1980s, corporate governance has become a common problem faced by the countries with global market economy. It has gradually become a core issue of the theory of enterprise development in western developed countries and has emerged a great deal of theoretical research and practical guidance Governance rules. Although the financial crisis of 1997 and the financial scandals and bankruptcies of major corporations such as Enron and WorldCom in the United States in 1997 make corporate governance once again become one of the hot spots in business and theorists, there is not yet a more consistent company Governance definitions, Table 1 lists several representative views.