现代公司治理理论是财务学的重要组成部分。
Modern corporate governance theory is one of the most important parts of finance research .
全球公司治理模式何去何从，趋同化还是多样化，是近年比较公司治理学争论的核心。
In these two years , there are heated discussions on the tendency of global corporate governance model , congruence or diversification .
公司治理学