法律视角下的公司治理思考

Corporate Governance from Law Perspective

以法律为视角对公司治理的法律制度进行论述。公司治理分为内部治理和外部治理。内部治理即公司治理结构的实质是公司内部的利益制衡机制。在公司外部治理上,则从加强证券市场信息披露制度入手,借鉴美国公司改革法案即《萨班斯—奥克斯利法案》(Sarbanes—Oxley Act of 2002)的有益经验来完善我国证券法律制度。

The legal system of corporate governance was discussed from law perspective and the corporate governance should be divided as internal governance and external governance. Internal governance is the profit balance mechanism which is the essence of corporate governance structure. And external governance should start from strengthening the information disclosure system in securities market and use the helpful experience of American corporation reform law （Sarbanes--Oxley Act of 2002） to improve the securities legal system in China.