The policy focus on corporate governance in China reflects new external realities.

中国把公司治理作为政策重点，是新的国际情况的反映。

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Because of external phenomenon of the supervision weakness of supervision committee, supervision committee can disappear gradually from corporate governance frame.

由于客观上存在的监事会“监督弱化”的现象，文章认为可以让监事会逐步淡出公司治理框架。

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Accounting standards and other regulations to a certain extent forms the external corporate governance mechanism, and the conservative accounting comes into being.

准则以及各项法律法规在一定程度上形成了外部公司治理机制，从而产生了会计稳健性。

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