摘要:随着经济全球化的趋势不断加强，各国金融关系的不断深化，国内外市场的不断发展，公司所有权和经营权的分离，代理问题的产生，公司治理问题已经成为各国关注的热点。该如何进一步完善公司治理，已经成为许多国家和地区经济发展的重中之重。中国由于自身独特的政治背景，并不盲从于西方国家的模式，而是在实践中不断摸索。到20世纪90年代后期，中国公司治理体制从政治走向经济这一方向的确定，国有企业进行一系列的改革与重组，逐渐形成股东，董事，监事等比较清晰的现代公司治理结构，但是公司治理仍然存在着一些无法解决的问题。
本文先介绍了国内外专家对公司治理的一些基本理论，包括产权理论，超产权理论，两权分离理论，委托代理理论及利益相关者理论。并引用李维安的观点来解释公司治理的定义。然后以古越龙山为例，介绍了古越龙山的基本情况，分析其存在的国有股份一股独大，董事会独立性不强，监事制度不够完善，激励机制不够健全，信息披露不够及时等问题。最后针对其存在的问题，分别提出建议：优化股权结构，降低国有股份比率。完善独立董事制度，扩大监事会规模及权利，建立独立监事制度。采用股权激励，薪金激励和晋升激励相结合的方式，健全激励机制。加强公司内外部治理，保证信息披露的及时性，正确性，真实性和完整性。
关键词 公司治理；股权结构；对策研究
Abstract:With the trend of economic globalization continues to strengthen, deepen the financial relations, development of domestic and foreign markets, the company the separation of ownership and management rights, the agency problem, corporate governance has become the focus of attention of countries. How to further improve the corporate governance, has become a priority among priorities in many countries and regional economic development. China due to its unique political background, not blind obedience to the model of western countries, but continue to explore in practice. To the late nineteen ninties, determine the China Company governance system from politics to economy in this direction, the state-owned enterprises to carry out a series of reform and restructuring, and gradually formed the shareholders, directors, supervisors and other Modern Corporation governance structure is relatively clear, but the corporate governance still exist in some inextricable problems.
This paper first introduces the domestic and foreign experts on corporate governance of some of the basic theories, including the theory of property rights, beyond property rights theory, the separation of two rights theory, the principal-agent theory and stakeholder theory. Citing Li Weian point of view to explain the definition of corporate governance. And then to Guyue Longshan as example, introduced the basic situation of Guyue Longshan, analyze the existing state-owned shares, board independence is not strong, the system is not perfect, the incentive mechanism is not perfect, the information disclosure is not timely issues. Finally, aiming at the existing problems, some suggestions are made: optimizing the equity structure, reducing the state-owned shares ratio. Improve the system of independent directors, board of supervisors and expand the scale of rights, the establishment of an independent supervisor system. The salary incentive and equity incentive, promotion incentive combination, and perfect the incentive mechanism. To strengthen corporate governance, to ensure the timeliness of information disclosure, validity, authenticity and integrity.
Keywords Corporate Governance Ownership Structure Countermeasure Research
