在公司治理结构变迁的背后，是公司治理价值取向的变化。
Behind the corporate governance construction change is a variety values of corporate governance.
会计政策选择在公司治理结构中的地位决定了税收筹划的必然性。
The position of the choice of accounting policies in the corporation management structure leads to the inevitability.
本文就内部审计在公司治理结构中的定位、作用及机构设置进行了探讨。
This article will introduce and develop the location, function and organization allocation of internal accounting check in the case of a enterprise administering the structure.
在公司治理结构中，股东大会能否有效运转直接关系到股东权的行使和保护。
Whether or not the board of shareholders can effectively operate within the corporate management structure is directly related to the execution and protection of the share-holders' rights.
但是，在公司治理结构的构建过程中，应该考虑各利益相关者的作用。由此产生的利益相关者理论也使公司治理结构理论得到了升华。
But in the construction of the corporate governance, the functions of the respective interest-related parties theory has enhanced the further development of the corporate governance theory.
股权性质在公司治理结构中处于基础性地位，公司的内部治理安排及一些外部治理措施，实际上都是以公司持股人的性质为前提条件。
Nature of equity plays a basic role in the structure of corporate governance: nature of shareholders is the prerequisite for internal governance arrangements and external governance measures.
全面公司治理结构应是内外部公司治理结合的股东价值管理体系，在公司治理结构中要加强对股东价值创造过程的管理，就要形成公司治理目标导向的资本和资产经营的价值控制体系。
In company management structure it is necessary to strengthen the management of shareholders 'value creation and form a value control system in company's aim-oriented capital and capital management.
一般说来，有关治理的文章讨论的主题是，随着公司在面向服务的体系结构(SOA)中逐渐成熟，治理所充当的角色发生的变化。
Articles about governance typically discuss the changing role that governance plays as companies mature in their Service-Oriented Architecture (SOA) implementations.
公司治理结构的本质就是在人力资本与非人力资本之间关于企业所有权的一种制度安排。
Company manage structure 's essence is a kind of system arrange which is between manpower capital and non-manpower capital about enterprise ownership.
最后，本文在实证研究结果的基础上，针对性地提出了改善公司治理结构的建议。
At last, on the basis of empirical study, the author gives some advice to improve corporate governance structure.
同时，公司法人治理结构也是公司的神经中枢，在公司运作中，起着十分重要的作用。
Meanwhile, company's corporate governance structure is a nerve center of the company too, in company's operation, play a very important role.
同时，公司法人治理结构也是公司的神经中枢，在公司运作中，起着十分重要的作用。
Meanwhile company's corporate governance structure is a nerve center of the company too in company's operation play a very important role.
公司治理结构在公司内部是通过公司组织机构分权制衡的职权设计来实现的，主要受《公司法》的规范。
The corporate governance is realized by a division and definition supervision of power inside corporate that is bound by corporate law.
股权结构根本反应了公司治理结构，在很大程度上影响着企业价值的实现。
The ownership structure, reflecting fundamentally operating structure of corporation, influences greatly the achievement of corporate value.
本文分析了在金融契约不完备条件下资本结构对公司治理结构的作用机制。
The paper analyses the functions and its mechanisms that the capital structure has on the corporation governing structure under the condition of the imperfect of financial contracts.
近年来我国一直在致力于加强公司治理，其目标就是建立完善的公司治理结构。
In recent years our country continuously was devoting in strengthens the corporate governance, its goal was the establishment perfect company governs the structure.
资本结构的选择在很大程度上决定着公司治理效率的高低。
To some extent, the efficiency of corporate governance is determined by the choice of capital structure.
在日本，监事制度是公司治理结构的重要组成部分。
The supervision system is an important component part of corporation governance in Japan.
在财权配置中，集团各层级财务主体及公司治理结构中的各权力组织扮演着不同的角色。
The main bodies of finance conglomerates at different levels and every power organizations in the company administrative structures play respective roles.
制度环境在很大程度上规定着股权结构和公司治理模式演进的路径取向和典型性特征。
To a great extent, the institutional environment rules the evolution paths and the typical traits of equity ownership structure and corporate governance patterns.
在现代公司治理结构中，起核心作用的是董事会。
The board of directors plays a core role in the modern corporate governance construction.
第二节则对我国公司治理结构现状做了简要概括，并分析了在目前这种条件下，引入股票期权激励机制可能产生的扭曲；
The second section briefly summary the present conditions of Chinese company governance mechanism, which may lead to all kinds of distortion when we design the stock option plan.
近年来公司治理结构中出现大量“内部人失控”问题，在刑事法领域中逐渐引起人们的关注。
With the problem of "insider crime" in enterprise's management construction, it has become the focus of people's concern.
在IPO定价中，发行人良好的治理结构向外部投资者传递着公司重要的利好信息。
The healthy corporate governance structure disclosed at IPO may convey a strong promise of investment yield to potential investors.
公司治理结构在企业财务控制中发挥了重要作用。
The corporate governmental structure plays an important role in the financial control of business.
本章的主要目的是考察并评价公司管理层收购在改善公司治理结构方面，特别是在确定它能够在多大程度上缓解因管理层控制而产生的代理问题。
The main proposal in this chapter is to investigate and appraise MBO how and in what level to improve corporate governance structure and alleviate agency problems.
股权结构不合理导致我国上市公司治理结构存在问题，而MBO正是完善公司治理的有效手段，在我国可以充分发挥明晰产权、降低代理成本、实现企业家价值的作用。
The ownership of a share construction caused the listed company many problems, and MBO is the valid means to these problems, and also having great functions in China.
如何公正、合理地追究公司董事在经营中的责任这一问题，是公司治理结构中的一项重要内容。
The issue of how to reasonably and rationally pursue the liability of corporate directors in business is an important content of corporate governance.
如何公正、合理地追究公司董事在经营中的责任这一问题，是公司治理结构中的一项重要内容。
The issue of how to reasonably and rationally pursue the liability of corporate directors in business is an important content of corporate governance.
应用推荐