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自党的十四届三中全会作出《中共中央关于建立社会主义市场经济体制若干问题的决议》以来,以建立现代企业制度为中心的国企改革进入了一个崭新的时期。党的十五大报告再次明确指出:“建立现代企业制度是国企改革的方向。要按照产权清晰、权责明确、政企分开、管理科学的要求,对国有大中型企业实行规范的公司制改革,使企业成为适应市场的法人实体和竞争主体。”而要实行规范的公司制改革,实质上就是解决公司所有权和控制权的相互关系问题,其中的一个关键性问题就是解决公司治理问题。一、公司治理问题概述
Since the Third Plenary Session of the 14th Central Committee of the Communist Party of China made the “Resolution of the CPC Central Committee on Several Issues Concerning the Establishment of a Socialist Market Economic Structure,” the state-owned enterprise reform centered on the establishment of a modern enterprise system has entered a brand-new period. The report of the 15th National Congress of the Communist Party made it clear once again: “Establishing a modern enterprise system is the direction for the reform of state-owned enterprises. In accordance with the requirements of clear property rights, clear powers and responsibilities, separation of government from enterprises and management of science, the state-owned large and medium- Reform and make enterprises become the legal entity and the competition subject that adapt to the market. ”" To implement standardized company system reform is essentially the solution to the interrelationship between ownership and control of the company. One of the key issues is to solve the problem of corporate governance . First, an overview of corporate governance issues