中文摘要：

IT治理理论和实践的复杂性制约了IT治理的研究。本文基于对信息技术含义和信息技术作用机制的分析，从IT治理概念所涵盖的要素、IT治理评价和IT治理与公司治理的关系角度入手，对当前IT治理的研究和实践进行了全面的综述并提出未来的研究方向。

英文摘要：

The complexity of theory and practice of IT governance has restricted the study of IT governance. Based on the analysis of the implications and functional mechanism of information technology, the paper has a comprehensive review of the study and practice of IT governance from the aspects of the factors embodied in the concept of IT governance, the evaluation of IT governance, and the relationship between IT governance and corporate governance. Finally, the paper proposes the future direction in the study of IT governance.