日前,中国证监会和国家经贸委联合发布了《上市公司治理准则》。《准则》参照国外公司治理实践中普遍认同的标准,针对我国上市公司治理方面存在的突出问题,提出了一套兼原则性与操作性的措施,在我国上市公司治理结构的制度建设方面迈出了重要的一步。 Recently, the China Securities Regulatory Commission and the State Economic and Trade Commission jointly issued the “Governance Guidelines for Listed Companies.” Based on the generally accepted standards in corporate governance practices in foreign countries, the “Guidelines” put forward a set of principles and operational measures in light of the prominent problems in the governance of listed companies in China. They have taken the lead in institutional building of the governance structure of listed companies in China An important step.