Which of the following best describes corporate governance?

A、Corporategovernanceisthesystembywhichanentitymonitorsitsimpactonthenaturalenvironment.;
B、Corporategovernanceiscarriedoutbyfinancedepartmentinpreparingthefinancialstatements.;
C、Corporategovernanceisthesystemofrulesandregulationssurroundingfinancialreporting.;
D、Corporategovernanceisthesystembywhichcompaniesandotherentitiesaredirectedandcontrolled.