发达国家公司治理模式的比较及其对我国的启示

以英美和日德为代表的两种具有突出特色的公司治理模式，在代理人的约束机制以及激励方式方面存在不同。发达国家公司治理模式的成功经验对我国具有积极的借鉴意义：分权分责的制衡关系是现代公司治理结构的核心；董事会在履行受托责任中具有关键作用；利用多种机制充分发挥经理层的作用；有效的公司治理结构需要良好的社会经济环境。

The Comparison of the Corporate Governance Models of the Developed Countries and the Inspiration to China

Anglo-Saxon model and Japanese-Germany model are different in restraint mechanism and encouragement mechanism. Their successes have active significance to China： the balance relation of decentralization of power is the center of modem corporate governance structure; board of director is the key in fulfilling the accountability; making use of various mechanism to play the function of the manager; effective corporate governance structure needs good social and economic environment.