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随着美国安然等大公司的财务丑闻不断曝光,已经被企业界、金融证券界广泛关注的公司治理结构,又再次升温。公司治理结构是一套控制和管理公司的机制,狭义地看,它是公司董事会的结构和功能、董事长与经理的权利和义务以及相应的聘选、激励与监督等方面的制度安排广义地看,它关注公司的人力资源管理、收益分配与激励机制、财务制度、公司发展战略以及一切与公司高层管理控制有关的一系列制度设计。
As the financial scandals such as Enron in the United States continue to be exposed, the corporate governance structure that has been paid extensive attention by the business community and the financial securities sector has once again risen. The corporate governance structure is a set of mechanisms for controlling and managing the company. In a narrow sense, it is the structure and function of the board of directors, the rights and obligations of the chairman and the manager, and the corresponding institutional arrangements for selecting, motivating and supervising the company in a broad sense Look, it focuses on the company's human resources management, revenue distribution and incentive mechanism, financial system, the company's development strategy and all the top management and control of the company a series of system design.