完善公司治理结构与企业制度创新

我国国有企业已按建立现代企业制度的要求完成了公司制改造，但完善的公司治理结构却迟迟建立不起来，原因在于企业制度本身还有些问题没有解决，文章分析了美国和日本公司治理结构的差异，指出这种差异不是凭空产生的，而且是企业制度特别是企业产权制度决定的，脱离开企业产权制度而空谈治理结构是不可取的，公司治理结构，需要从企业制度创新上下功夫，首先要对照国际经验考虑我们的企业在产权制度改革上走什么样的路子，离子开这个前提照搬他国企业的治理结构是不妥的，我国企业制度亟待解决的问题是：落实有限责任，推进股权多元化、分散化、法人化。

Promoting company governance structure and creating enterprise system

The process of company governance on China's state-owned enterprises has been completed based on modern enterprise system,however,company govenance structure has not been built yet,the reason lies in that problems of enterprise system have not been solved.Prof.Wu analyses the difference between company governance structure in the United State and Japan and points out the difference does exist and decided by enterprise system,especially enterprise property right,it is impossible to discuss governance structure if we neglect enterprise property right systen.Promoting company governance structure needs to create enterprise system,first of all,we should take reform of property right system into consideration while learning international experiences,otherwise,it is mot available to copy foreign company governance structure.The problems to be solved are:implementing linited liability;further giving impetus to multiform,decentralization and corporation of shares.