公司治理结构这一概念包含着丰富的内涵,可以从狭义和广义两个层次来理解。狭义的公司治理结构指的是有关公司董事会的功能、结构、股东的权力等方面的制度安排;广义的公司治理结构则指有关公司控制权和剩余索取权分配的一整套法律、文化和制度性安排,这些安排决定公司的目标, The concept of corporate governance structure contains a wealth of connotations, which can be understood in both narrow and broad sense. The narrow sense of corporate governance refers to the institutional arrangements regarding the functions and structure of the board of directors and the powers of shareholders. The broad corporate governance structure refers to a set of legal, cultural and institutional aspects concerning the distribution of corporate control and residual claims Arrangements, these arrangements determine the company’s goal,