Corporate Governance is defined in many contexts. There are many theories on corporate governance, which can be classified into three categories: transaction cost theory, agency theory and stakeholder theory.

• 摘要公司治理是一个多角度多层次的概念，很难用简单的术语来表达。有关公司治理的理论有很多，具体来说，可以归纳为交易成本理论、代理理论和利益相关者理论。