摘要
我国独立董事制度研究中的一个基本倾向就是把独立董事制度功能仅仅定位在监督上。独立董事制度应该具有监督功能、战略参与功能和公司决策独立性功能。由于独立董事制度功能障碍的存在 ,其功能的实现还取决于许多限制条件。这些功能障碍包括信息障碍、时间障碍和独立性悖论。我国建立独立董事制度是具有重要意义的 ,但是还存在众多的不确定性因素 ,它只是公司治理改革的一个环节 。
There is a basic tendency that the function of independent director system has been oriented to supervision in the studies concerned. This paper deems that independent director system has three functions: supervising, strategic participation and independent decision, by analyzing the nature of directorate system. Owing to the existence of its functional obstacles, including informational obstacle, temporal obstacle and the paradox of independence, it rests on a lot of restrictive factors that the functions of independent director system work. The establishment of independent director system in China is importantly significative, but there is still much uncertain complication, and it is only a sector tather than all in the reform of our country's corporate governance.
出处
《商业研究》
北大核心
2004年第20期31-34,共4页
Commercial Research
关键词
独立董事
制度
董事会
监督
战略
独立性悖论
公司治理
independent director system
directorate system
supervising
strategic participation
independence paradox