智力资本化的提出反映了公司治理理论从股东治理向利益相关者共同治理的转变。

The reference of intellectual capitalization reflects a theoretical change from shareholder governance to stakeholder co-governance.

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法学界展开对利益相关者共同治理的研究，主要集中于公司职工参与制度方面，较少涉及公司债权人参与公司治理问题。

The legal studies on stakeholders governance focused on the system of workers governance, fewer studies involved in the issue of creditors in corporate governance.

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我国公司治理准则的指导思想是利益相关者共同治理，它涉及股东、债权人、顾客、供应商等共同治理。

The guideline of China's corporate governance is the combined governance of stakeholders which include shareholders, creditors, customers, suppliers, etc.

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