民族文化作为精神层面的价值观,深刻影响着公司治理主体的行为选择和公司治理原来的路径依赖,进而导致公司治理制度的变迁,最终形成不同的公司治理模式。我国的民族文化注重集体主义精神,坚持以人为本的理念,重伦理孝道,推崇天人合一、重义轻利,这些深刻影响着我国公司治理模式的选择与完善。通过民族文化的变迁,可以有效克服我国传统文化中的消极因素,实现我国公司治理的“革故鼎新”。 As a spiritual dimension, national culture profoundly affects the behavior choices of corporate governance actors and the original path dependence of corporate governance, which in turn leads to the change of corporate governance system and eventually to different corporate governance models. Our national culture pays attention to the collectivism, adheres to the people-oriented concept, emphasizes ethics and filial piety, advocates harmony between man and nature, and emphasizes justice and lightness. All of these profoundly influence the choice and perfection of our country’s corporate governance model. Through the change of national culture, we can effectively overcome the negative factors in our traditional culture and realize the “revolution” of corporate governance in our country.