3.公司治理

公司治理主要是指董事会与选举他们的人(股东和雇员）之间的权力关系。公司治理也指其他利益相关者(如债权人、消费者及环境和整个社会）的关系。国与国在公司内部形式上的主要区别在于是采用双层制还是单层制. 英国、美国和大多数英联邦国家采用的是单层制董事会。在德国，公司治理结构采用的是双层制，即股东（和雇员)选举一个“监事会”，然后由该监事会选择一个“管理委员会”。法国的公司治理结构有时也选择双层制。

3，CorporateGovernance

Corporate governance is primarily the study of thepower relations between the board of directors and those who electthem(shareholders and employees). It also concerns other stakeholders, such ascreditors, consumers, the environment and the community at large. One of themain differences between different countries in the internal form of companiesis between a two-tier and a one tier board. The United Kingdom, the UnitedStates, and most Commonwealth countries have single unified boards ofdirectors. In Germany, companies have two tiers, so that shareholders(andemployees)elect a “supervisory board”, and then the supervisory board choosesthe “management board”. There is the option to use two tiers in France.

广州乐传翻译公司--法律翻译、合同翻译专家。