中文摘要：

本文整合并完善了既有的各类公司治理评价系统，在此基础上构建了一个涵盖8个一级指标、34个二级指标以及122个三级指标的公司治理评价的一般指标体系；构建了一个公司治理评价的灰色关联模型，对公司治理灰色评价进行了模拟分析。该公司治理评价的一般指标体系与灰色关联模型能够为投资者与债权人的决策以及政府的监管提供有益的指导，并有利于上市公司进行科学决策与诊断控制。

英文摘要：

Based on integrating and perfecting the preexisting corporate governance rating systems, this paper constructs a general corporate governance rating index system which includes 8 first-class indexes,34 second-class indexes and 122 third-class indexes, and establishes a grey correlation model of corporate governance rating,based on which,the simulation analysis of corporate governance grey rating is done. The general index system and grey correlation model of corporate governance rating given in this paper provide useful guides for both the decision-making of investors and creditors and the regulation of government, and help to improve the scientific decision-making and diagnostic control of listed companies.