近年来,随着证券市场的发展,我国以建立和完善公司治理结构为核心的现代企业制度的建设取得了一定的成绩。但是,由于一些制度性和非制度因素的影响,我国上市公司的股权结构普遍存在严重的畸形和不合理,公司治理存在一系列的问题,这不但直接影响上市公司的总体质量,也妨碍了我国证券市场的健康发展。一、公司治理结构存在的问题(一)子公司与其母公司存在千丝万缕的联系在我国很多以国有股为大股东的公司是由其控股母公司资产剥离包装后上市的,母公司原有的优良资产和精良人员构成了上市公司的主体,而非主业和不良资产以及辅业人员都留在了母公司, In recent years, with the development of securities market, our country has made some achievements in the construction of modern enterprise system with the core of establishing and perfecting the corporate governance structure. However, due to some institutional and non-institutional factors, the ownership structure of listed companies in our country is seriously deformed and unreasonable. There are a series of problems in corporate governance, which not only directly affect the overall quality of listed companies, but also prevent our country The healthy development of the securities market. First, the corporate governance structure of the existing problems (a) affiliates inextricably linked with its parent company in China many of the state-owned shares as the major shareholder of the company is controlled by the parent company assets peeled packaging after the listing, the original Of the excellent assets and sophisticated personnel constitute the main body of listed companies, rather than the main industry and non-performing assets as well as the auxiliary staff are left in the parent company,