《什么是公司治理》是2006年中国财政经济出版社出版的图书，作者是小约翰.科利（John L. Colley）等。
今天这个盛会的东道主之一国家会计学院是一个极好的例子，它说明为了改进公司治理，我们需要什么类型的机构。
The National Accounting Institute, our co-host today for this event, is an excellent example of the type of institutions that are needed to support improvements in corporate governance practices.
在讨论什么是治理之前，让我们了解一下在公司IT部门中通常的情况；即没有治理时的情况如何。
Before we talk about what governance is, let's think about how things typically work in a corporate IT department; that is, how things work when there is no governance.
决策者需要做的是通过建立更好的风险控制机制，对症下药，直指问题核心，而不是去盯着什么“公司治理准则”的条条框框对号入座。
They need to tackle the problem directly, by setting up better risk control, rather than indirectly by ticking various corporate-governance boxes.
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