国际经验与企业实践——制定适合国情的中国公司治理原则

本文从公司治理这一国际性前沿课题的核心入手，论述了提高公司治理的有效性不仅要建立健全公司治理结构，更要培育科学运作的公司治理机制。面对各国、地区、组织制定公司治理原则的热潮，在分析世界各国、组织的公司治理原则的特点和发展趋势的基础上，提出了在我国企业进入公司治理改革新阶段的时候，良好的公司治理既需要国家通过强制性的法律法规对治理结构进行规定，还需要制定与公司环境变化相适应的、具有指导性、非强制性和灵活性的公司治理原则的观点。文章最后分析了制定适合我国国情的中国公司治理原则的必要性和迫切性，并介绍了由南开大学“中国公司治理原则研究课题组”研究完成的《中国公司治理原则（草案）》的内容、特点和创新之处。

Call for Corporate Governance Principles of China Fit for Situation of Our Country

In this paper first it is emphasized that not only the corporate governance structure but also the mechanisms of corporate governance are important to establish an effective corporate governance pattern in china. Then based on analysis of the characteristics and trend of the corporate governance principles of other countries and organizations, we drew a conclusion that both the corporation laws and the flexible, guidable principles on corporate governance are necessary for Chinese enterprises. In the final part of the paper, the necessity and imminency of corporate governance principles of China are analyzed and the content, characteristics and innovation points of a draft of corporate governance principles of China by International business School of Nankai University are introduced.