公司治理是一套促进公司行为和纪律的公正、透明和负责的商业术语,其概念各国迥异。在美国和英国,如果一个公司的政策目标是追求股东利益,就可以说该公司正在进行“公司治理”。但是,在日本、德国和法国,公司治理的目标是为了更大范围的利益相关者实施的,不仅包括股东,而且包括雇员和顾客。 Corporate governance is a set of fair, transparent and accountable business terms that promote corporate behavior and discipline with very different concepts across countries. In the United States and Britain, if a company’s policy goal is to pursue shareholders’ interests, it can be said that the company is conducting “corporate governance.” However, in Japan, Germany and France, the goal of corporate governance is to be implemented by a wider range of stakeholders, including not only shareholders, but also employees and customers.