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一直以来,由于不同学者受不同的时代背景、不同的社会背景、不同的学科背景的影响,所以至今为止,对于公司治理的概念并没有达成一致的认识。本文作者对前人文献中公司治理的概念进行了简单的归纳和梳理,并且对于几个容易造成混淆的概念如公司治理与公司管理、公司治理与公司治理结构、公司治理绩效与公司治理指数等进行了比较说明。
Until now, no consensus has been reached on the concept of corporate governance as a result of different scholars having different backgrounds, different social backgrounds and different disciplinary backgrounds. The author briefly summarizes the concepts of corporate governance in the previous literature and analyzes several confusing concepts such as corporate governance and corporate governance, corporate governance and corporate governance structure, corporate governance performance and corporate governance index A comparison is made.