公司治理制度与文化关系探讨

公司治理作为公司治理文化的基础，是一种创生秩序，主要调节人的自然属性，治理完备契约。而公司治理文化作为公司治理制度的升华，是一种自生秩序，更注重调节人的社会属性，治理非完备契约。公司治理制度与文化两者之间是既互补又替代的关系，因此在治理企业时，要把治理制度的设计与治理文化的构建有机结合起来才能奏效。

Analysis of the Relationship between Corporate Governance Culture and Governance Institution

As the foundation of corporate governance culture, corporate governance institution is a creative system which regulates people＇ s natural attribute, and governs mature contracts. As the sublimation of corporate governance institution, corporate governance culture, on the other hand, is an autogenous system which regulates people＇ s social attribute and governs immature contracts. Their relationship is complementary and substitutable. Therefore, it will work well when the design of corporate governance institution is integrated with corporate governance culture.