虽然当今企业中的治理涉及很多方面，但是基本要素是分级报告和组织结构。

While you can find many other flavors of governance in today's enterprise, the essential ingredient is a hierarchical reporting and organizational structure.

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从企业经营的最基本要素—资金出发，探讨资本结构与经营绩效的关系，无疑具有重要意义。

Undoubtedly, it is significantly meaningful to discuss the relationship of capital structure and management performance, first begin with capital, the most basic factor of running a corporation.

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公司治理结构是公司制度的核心，良好的公司治理结构是提高企业经营管理效率的基本要素。

Corporate governance is the core of the company system. Good corporate governance structure is the basic factor which could improve the efficiency of company management.

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