企业治理结构的本质企业治理的法学含义相对集中明确,治理结构的法律用语主要是指公司制企业中权力机关的设置、运行及权力机关之间的法权关系;而经济学家在讨论企业的起源及企业与市场的关系时,将这一术语演化成企业契约制度的替代语,现今则更加形象集中地称之为在所有者和经营者之间建立的“制衡器”。西方学者认为企业治理 The essence of the corporate governance structure The legal implications of corporate governance are relatively concentrated and the legal language of corporate governance mainly refers to the setup and operation of the authority in the corporation system and the legal power relationship between the authorities. Origin, and the relationship between business and the market, this terminology evolved into an alternative to the corporate contract system, now more vividly described as the “instrument of balance” between owners and operators. Western scholars believe that corporate governance