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本文对学界存在的对公司治理的三种不同理解进行梳理,从公司治理的语义分析入手,阐述了现代公司治理的基本形态和基本特征,从而将公司治理界定为最广义意义上的公司治理。
This paper reviews three different understandings of corporate governance that exist in the academic community. Starting with the semantic analysis of corporate governance, this article elaborates the basic forms and basic characteristics of modern corporate governance and defines corporate governance as corporate governance in its broadest sense.