我国国有企业公司治理研究综述
0 引言
随着我国社会主义市场经济体制的建立与完善，同其他各类企业一样，我国国有企业公司治理问题也成为人们关注的热点问题。改革以来我国国有企业公司结构变化的趋势是:改革前国有企业作为政府机构的附属物，企业外受制于政府的控制，内受党委会、职代会、工会等组织监控，改革以来逐步呈现出企业外部政府和企业内部“老三会”监管力量削弱的趋势。目前国有企业治理结构仍处于旧格局已破，新格局未立的转型之中，对我国国有企业公司治理结构进行研究并提出完善的措施具有现实意义。
我国学术界对公司治理问题的关注和研究始于吴敬琏先生在1993年提出的“法人治理结构”概念，吴敬琏先生进一步讨论了如何深化国有企业改革，如何在大中型企业建立现代企业制度中，构建有效的、能相互制衡监督并能合理分配权力的组织机构体系等问题。其后，林毅夫、张维迎、费方域、刘伟等人都围绕国企改革对公司治理问题进行了相关研究。再其后，涌现出李维安的《中国公司治理原则》，席酉民的企业集团治理等研究成果。尽管现有的理论研究成果很丰富，但目前对公司治理的研究主要还是从经济学、法学、会计学等角度对公司治理结构模式、某一方面或几方面治理机制等细节还原化的研究。而公司治理问题正如李维安（2001）认为的，它是一个多角度多层次的概念，很难用简单的术语来表达。公司治理不局限于股东对经营者的制衡，还涉及到广泛的利害相关者，包括股东、债权人、供应商、雇员、政府和社区等与公司有利害关系的集团。因此，需要学术界和企业界共同努力深入研究和完善我国国有企业公司治理理论，从而为国有企业的发展提供坚实的理论指导。北京博士论文翻译案例|大学论文翻译|论文翻译公司|学术论文翻译
A Review of Corporate Governance in Chinese SOEs
0. Introduction
With the establishment and optimization of socialist market economy systems with Chinese features, the corporate governance in SOEs, similar to other types of enterprises, has become a focus. The trend of structural change of SOEs since the reform is as follows: before the reform, SOEs are the government’s ancillary subject to the internal control of the government and the external supervision of the party committee, employees’ congress and labor union, and since the reform, the external government control and internal ‘old three organization’ regulatory power have gotten weakened. Currently the new pattern of corporate governance structure in SOEs instead of its old pattern has still failed to be established. During this transitional period, it is a practical significance to study on the corporate governance of SOEs in China and propose improvement measures.

Chinese academia’s attention and studies on corporate governance issues began with the concept of corporate governance structure Mr. Wu Jinglian proposed in 1993. Mr. Wu Jinglian further discussed how to deepen the reform of SOEs, and in the process of establishing modern enterprise system in medium and large-sized enterprises, how to construct effective organization system that can monitor and balance each other as well as reasonably distribute power. Subsequently, Lin Yifu, Zhang Weiying, Fei Fangyu, Liu Wei, et al conducted the research on SOEs corporate governance issues. Afterwards, many research results emerged such as Li Weian's "Principles of Corporate Governance in China" and Xi Youmin’s corporate group governance. Although there is a plenty of existing theoretical research results, the current researches on corporate governance are mainly from economics, law, accounting, etc, they are mostly researches on restoring the details of corporate governance models, particular governance mechanisms. The corporate governance is just like Li Weian (2001) argued that it was a multi-angle and multi-level concept, and also it was difficult to be expressed in simple terms. Corporate governance should not be limited in shareholders’ monitoring of management; it also involves a wide range of interested parties such as shareholders, creditors, suppliers, employees, government and communities. Therefore, academia and companies should work together to further study on and improve the SOEs corporate governance theory, so as to provide strong theoretical guidance to the development of SOEs.