一、前言 以股份制公司为主的现代企业的基本特点是企业资产法人化、终极财产所有者多元化和所有权与经营权的分离。这些基本特点决定着股份制企业必须由一个公司法人治理机构来控制。而公司法人治理机构建立的中心问题是如何保护企业所有者及其他利益相关者的利益,如何对企业经营者进行有效激励和有力监 I. Introduction The basic characteristics of a modern enterprise dominated by a joint-stock company are the legalization of corporate assets, the diversification of the ultimate property owners and the separation of ownership and management rights. These basic characteristics determine that a joint-stock company must be controlled by a corporate governance body. The central issue of corporate governance is how to protect the interests of business owners and other stakeholders, and how to effectively encourage and supervise business operators