１引言在以所有权和经营权分离为特征的现代公司的产生和发展过程中，企业经营者的管理腐败行为日趋恶化，致使国有企业大量亏损，国有资产严重流失，为我国的渐进式改革造成了极大的阻碍。当前，研究企业经营管理腐败产生的原因、分析其生成的制度环境、探索制约腐败的途径已 1 Introduction In the process of the emergence and development of modern companies characterized by the separation of ownership and management rights, the deteriorating management corruption of business operators results in a large loss of state-owned enterprises and the serious loss of state-owned assets, resulting in the gradual reform of our country. Great hurdle. At present, we study the causes of corruption in the management of enterprises, analyze the institutional environment that they generate, and explore ways to restrict corruption