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公司治理的英文是Coporate Governance。我国学术界对这个词的译法不一,有的译为公司治理,有的译为公司法人冶理结构,有的译为法人治理结构。看来译为公司治理比较适当。美国从上世纪30年代就开展了对公司治理的研究。1932年波里和敏兹提出了“经营者控制的问题”。他们通过调查一定数量的公司,发现现代公司存在由“受所有者控制”转变为“受经营者控制”的倾向。到了80年代,由于美国出现了兼并浪潮,这时有些经营者只考虑本身利益,而不顾股东利益。于是探讨如何维护股东利益受到了广泛的重视。在这种形势下,关于公司治理的议论开始活跃起来。
The corporate governance of English is Coporate Governance. The translation of this word in Chinese academia is not the same. Some translations are corporate governance, some translations are corporate legal person structure, and some translations are corporate governance structures. It seems appropriate to translate into corporate governance. The United States has conducted research on corporate governance since the 1930s. In 1932 Pori and Mintz proposed the “problem of the operator.” By investigating a certain number of companies, they discovered that the modern company has changed from being “controlled by the owner” to being “controlled by the operator”. In the 1980s, due to the emergence of a merger wave in the United States, some operators only considered their own interests and ignored the interests of shareholders. Therefore, it has been widely considered how to safeguard the interests of shareholders. In this situation, the debate on corporate governance began to flourish.