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公司治理问题是一个现代市场经济国家最为关注的前沿问题,认识各国公司治理的差异性,把握各国公司治理的特点,有重要的现实意义。不同国家公司治理在股权结构、治理模式、治理目标、文化背景、激励机制上存在显著差异。一个国家在引进外国公司治理制度时,要认真考虑制度背后的不同点。引进的制度被广泛接受并取得成效,必须做到与正式规则的对接,与非正式规则的相容。
The issue of corporate governance is a frontier issue that most countries are most concerned about in modern market economy. It is of great practical significance to know the differences of corporate governance in different countries and to grasp the characteristics of corporate governance in other countries. Corporate governance in different countries has significant differences in ownership structure, governance model, governance objectives, cultural background and incentive mechanism. When introducing a foreign corporate governance system, a country should seriously consider the differences behind the system. The introduction of the system is widely accepted and effective, must be done with the formal rules of the docking, and non-formal rules of compatibility.