公司治理是公司生命机体的核心和灵魂,有效的公司治理取决于公司治理科学合理的价值取向。以经济和法律的视角来看,股东利益最大化、关注利益相关者等价值取向都有各自的矛盾,公司治理应坚持以公司利益为主的价值取向。 Corporate governance is the core and soul of the body of corporate life, and effective corporate governance depends on the scientific and reasonable value orientation of corporate governance. From the perspective of economy and law, there are contradictions between maximizing the interests of shareholders and focusing on the value orientation of stakeholders. Corporate governance should adhere to the value orientation based on the interests of the company.