公司法人治理结构有法学和经济学两个层面的含义。借鉴和比较美国、德国、日本的公司法人治理结构模式,目前中国公司法人治理结构存在六个缺陷,究其原因与体制有关。如果要建立规范的公司治理结构,就要把公司看成是利益相关者的共同体;同时结合宏观和微观方面的四个条件,予以综合配置。 Corporate governance structure of law and economics have two levels of meaning. Drawing on and comparing the corporate governance structure models of the United States, Germany and Japan, there are six defects in the current corporate governance structure in China. The reasons are related to the system. If we want to establish a normative corporate governance structure, we should regard the company as a community of stakeholders; meanwhile, it should be integrated with the four conditions of macro and micro aspects.