1.治理链的首要环节——日益完善的公司治理结构美国公司治理遵循的是“股东大会——董事会——经理班子”这一模式。在美国上市公司中,董事会是监督公司经理及财务报告过程的重要主体,董事会下设的审计委员会,负责对公司经理及财务进行监督和检查,审计委员会作为公司治理机制的重要一环, 1. The first link of the governance chain - the increasingly perfect corporate governance structure American corporate governance follows a pattern of “general meeting of shareholders - board of directors - manager team ”. Among the listed companies in the United States, the board of directors is an important body to oversee the manager and the financial reporting process of the company. The board of auditors under the board of directors is responsible for supervising and inspecting the company’s managers and finances. The audit committee, as an important part of the corporate governance mechanism,