公司治理 Corporate Governance 公司治理被许多投资者视为进行投资前最重要考虑的非财经题目之一。公司治理这用语很宽广，可旨在董事会组成，经理层专门知识及经验，首席执行官薪酬，公司所有权结构，关联交易，等。每一方面也具有自复杂性，以董事会组成为例。 各国有对董事会组成的不同调控及最佳实践。一般，董事会数为三关键委员会，即审计会，薪酬会及提名会，而且最佳实践便是这三委员会应是多数独立性的，尤其是审薪。 另外，最佳实践称公司的董事长和首席执行官这两职位应是分离的，不被同人单任。最后以避免过度集体思考还有为各样客户给予最好的产品或服务，多元化十分重要。多元化可从很多方面测量，它平时会包括以下方面-经验类型，年龄，性别及族群。 Corporate governance is seen by many investors as one of the most important non-financial topics to consider before making an investment. The term corporate governance is broad and can refer to board composition, the expertise and experience of the management team, CEO remuneration, the company's ownership structure, related party transactions, etc. Each area also has its own complexity, for example board composition. Each country has its own regulations and best practice for board composition. In general the board has three key committees - audit, remuneration and nominating committees- and best practice is that these three committees should be majority independent, especially audit and remuneration. In addition, best practice states that the roles of Chairman of the board and CEO should be separate, not held by the same person. Lastly, in order to avoid excessive groupthink and provide every type of customer with the best goods and services diversity is very important. Diversity can be measured in many ways, it will usually include the following areas - type of expertise and experience, age, gender, and ethnicity.