【摘要】 随着企业所有权与经营权的分离 ,产生了委托代理关系 ,公司治理结构就是主要处理这一关系的一种制度安排。公司治理结构模式自上个世纪八九十年代兴起以来 ,主要被概括为英美模式和德日模式 ,二者在权利制衡机制、激励约束机制以及市场机制等方面都存在着显著的差异 ,但目前又呈现出趋同趋势。更多还原

【Abstract】 This article analyzes the concept, two main styles and the developing tendency of the western corporate governance. With the separation of corporate ownership and managerial authority, the commission relationship came into being. The corporate governance is just a kind of systematic arrangement which is mainly used to deal with this issue. Since the booming of corporate governance theory in the 1980s, the styles were mainly summarized into British and American style & German and Japanese style. The balance mechanism of power, incentive and binding mechanism and market mechanism of the two styles are very different. At present, however, the styles have a trend towards similarity.更多还原