摘 要:公司治理结构是现代企业制度中最重要的结构，已经成为国内外学者研究的焦点，公司治理结构是否合理决定了能否制定良好的制衡关系和能否理顺各方面的权责关系，公司治理结构对企业经营绩效从各个方面产生重大影响。改革开放以来，我国市场经济迅速发展，推动了股市的迅猛发展，中小企业作为其中一股力量也取得了突飞猛进的发展，数量越来越多，制度越来越先进，人才越来越强大，为我国国民经济的发展贡献了很大一份力量，但中小企业在治理结构方面也存在不少问题，如公司股权结构不合理，中小股东权益得不到保护，董事会独立性差，管理层激励机制不完善等。因此如何完善中小企业的公司治理结构，提高企业经营绩效就成为十分重要的课题，本文试图从中小企业公司治理结构的具体方面实证分析公司治理结构与绩效之间的关系，寻找对公司绩效影响严重的因素，找出一条最适合中小企业的发展路径，提出合理的政策性建议，以实现中小企业的可持续发展，从而推动我国国民经济的健康有序发展。

关键词：中小企业；公司治理结构；绩效；股权结构

ABSTRACT:Corporate governance structure is the most important in the modern enterprise system structure, has become the focus of scholars at home and abroad research, corporate governance structure is reasonable determines whether can develop good relationship with checks and balances and straighten out the various aspects of power and responsibility relations, corporate governance structure on corporate operating performance have a significant impact from each aspect. Since the reform and opening, the rapid development of market economy, promote the rapid development of the stock market, small and medium-sized enterprises as one of the forces is achieved by leaps and bounds of development, the number is increasing, system is more and more advanced, people more and more powerful, contributing to the development of the national economy a large part, but many problems also exist in small and medium-sized enterprises in the governance structure, such as the unreasonable ownership structure, medium and small shareholders' rights and interests cannot get protection, board independence is poor, the management incentive mechanism is imperfect and so on. So how to perfect the corporate governance structure of small and medium-sized enterprises, improve business performance has become an important topic, this article attempts from small businesses to specific aspects of corporate governance structure empirical analysis on the relationship between corporate governance structure and performance, looking for a serious influence on corporate performance factors, find out a most suitable for small and medium-sized enterprise development path, and put forward reasonable policy Suggestions, in order to realize the sustainable development of small and medium-sized enterprises, and promote the healthy and orderly development of the national economy in China.

Keywords: minor enterprises; company governance structure; performance; ownership structure