完善公司治理是中国企业改革过程中追寻的主要目标之一,因此,对于公司治理的关注和经验学习亦很多。公司治理,包括建立合理的公司治理机制和适宜的公司治理结构。本文解释和归纳了治理机制的内容,并对主要经济类型的治理机制作了国际比较,最后从机制设计所需要考虑的问题的入手 Improving corporate governance is one of the main goals pursued in the process of Chinese enterprise reform. Therefore, there are many concerns and experiences in corporate governance. Corporate governance includes establishing a sound corporate governance mechanism and a suitable corporate governance structure. This article explains and summarizes the contents of the governance mechanism and makes an international comparison of the governance mechanisms of the major economic types. Finally, we start with the issues to be considered in the design of the mechanism