中文摘要：

在探讨IT概念、公司治理本质及其与公司管理区别的基础之上，综述前人对IT治理概念的界定，较全面地分析了IT治理的内涵，并对IT治理和IT管理进行了全方位的比较，以期更深层次地把握IT治理本质。

英文摘要：

As firms strive to generate value from IT （Information Technology）, managers are increasingly aware that IT governance benefits the resource integration strategically. However, many scholars can＇t clarify the concept and connotation of IT governance and the difference between IT governance and IT management, which are important to grasp the nature of IT governance. IT governance is the part of corporate governance, thus the nature of IT governance is grasped from the nature of corporate govemance. Based on exploring the concept of IT, the nature of corporate govemance and the difference from company management, the concept of IT governance is reviewed and its connotation is analyzed comprehensively. Finally, by the comparison between IT govemance and IT management, the nature of IT govemance is discussed further.