随着那些先前被认为治理和监管良好的部门和产业接连曝出重大企业失职行为,许多评论家由此得出结论:薄弱的企业文化是大多数企业失职行为的重要根源。一个健康的企业文化是良好的企业治理和风险管理的先决条件,而且健康的企业文化对良好的企业长期绩效也至关重要。良好的企业治理即在实现长期可持续发展价值创造的同时,充分考虑企业股东和其他利益相关者的利益。 Many critics have come to the conclusion that the weak corporate culture is a significant source of the majority of corporate defaults, with the successive revelations of major corporate misconduct that were previously perceived as well-governed and well-regulated sectors and industries. A healthy corporate culture is a prerequisite for good corporate governance and risk management, and a healthy corporate culture is also crucial to good long-term business performance. Good corporate governance means to realize the long-term value creation of sustainable development while taking full account of the interests of corporate shareholders and other stakeholders.