美国金融危机爆发以来,专家学者从不同角度对危机的本质、产生的根源和治理的方法作了大量研究,笔者从公司治理的视角谈一点粗浅的认识。德鲁克曾经说过,管理就是效率和人性的调和。这句话可以从西方经济学科的发展脉络中找到印证。大家都知道,西方经济学先驱亚当斯密有两部旷世巨著,一部是《国民财富的性质和原因的研究》,另一部是《道德情操论》,有的经济学家将这两部 Since the outbreak of the financial crisis in the United States, experts and scholars have done a great deal of research on the essence of the crisis, its root causes and the methods of governance from different angles. From a corporate governance point of view, the author has a little superficial understanding. Drucker once said that management is the reconciliation of efficiency and humanity. This sentence can be found in the context of the development of Western economics. As we all know, Adam Smith, a pioneer of Western economics, has two masterpieces of great masterpieces, one is “the study of the nature and causes of the national wealth,” and the other is the “moral sentiment theory.” Some economists use these two