摘要
从理论的角度深入剖析了企业法人治理结构的内涵和本质 ,探讨了其有效性的条件 ,并对其在企业改革与发展中的作用进行了客观的评价。笔者认为 ,建立有效的企业法人治理结构必须从完善股权结构入手 ,而国有企业真正走出困境必须进行综合治理。
This paper analyzes the meaning and essence of corporate governance from a theoretical angle. It also studies the conditions of its effectiveness and makes an objective judgement of its role in enterprise reform. The author holds that effective corporate governance must be based on proper shareholders' structure. The author suggests a comprehensive governance approach to enterprise reform as well.
