一、公司治理的内涵 (一)公司治理的含义。 我们将组织企业的诸多要素分为两大类:一类是提供人力资本的所有者,另一类是提供物质资本的所有者。不同资本的产权特征对于理解企业所有权的安排是非常重要的。 企业所有权安排的具体实现形式即“企业治理结构”corporate governance structure,它是指关于企业利益相关者责权利关系处置、特别是剩余索取权和控制权配置的一系列制度安排、程序规范和机构设置,包括正式的 First, the connotation of corporate governance (A) the meaning of corporate governance. We divide the many elements that organize an enterprise into two broad categories: the one that provides the owner of human capital and the other the owner who provides the material capital. The property features of different capitals are important to understand the arrangements for business ownership. The concrete realization form of corporate ownership arrangement is the “corporate governance structure”, which refers to a series of institutional arrangements, procedural norms and institutional settings on the relationship between responsibility and interest of the enterprise stakeholders, especially the allocation of residual claims and control rights , Including formal