摘要：随着现代企业制度的发展,公司的所有权和经营权出现分离,资本所有者更加关心如何建立和完善公司治理结构,获得更多的收益。本文通过分析公司治理结构制度的作用和意义，进一步提出完善该制度的必要性和重要性。而且，无论从国家政策、法律法规还是实践的角度，完善我国公司治理结构制度都有一定的可行性。但由于完善公司治理结构所依赖的诸如公司法等法律法规的不健全，理论研究尚无力为完善有效的公司治理结构提供一套适用的规范体系，导致我国公司治理结构制度存在一定漏洞。本文中，笔者将在立足我国具体国情的前提下，通过分析、对比和借鉴发达国家的公司治理体系与具体制度，分别从不同侧面和角度提出完善我国公司治理结构制度的建议。

关键词：公司治理结构；立法；制衡；缺陷

Abstract：As the development of modern enterprise system, the ownership and the management power of a company has been separated. The capital owners pay much more attention to how to establish and improve the structure of the corporate governance, so that they can earn more profit. First of all, this thesis is discussed the effect and the significance of the system of the corporate governance. Furthermore, the author raises that it is necessary and important to improve the system. From the national policy, the laws and regulations or the practice, the author thinks that it is a certain feasibility to improve our system. However, because of the shortage of laws and regulations of the corporate governance structure, such as Law of Corporation, the theories still cannot be provided a series of standards. Therefore, there is a loophole in the system. In this thesis, the author will analyse the corporate governance and definite system of developed countries, and compare the systems between our country and developed countries, and learn the advantages from the developed countries at the very beginning. Then the author will give some suitable suggestions in different angles so that the suggestions benefit our country.

Key words: corporate governance，lawmaking，balance，the shortage