摘要
本文通过分析独立董事产生的动因、功能及独立董事在中国的现状 ,结合国际惯例解析了证监会颁布的《指导意见》 ,最后以辨证的视角分析了独立董事制度的功能。
The paper analyzes the emerging causes of the outside directors system, its functions and the present position in China, resolves the instruction issued by CSRC combining with the international convention. Finally, a discriminating prospect on the outside directors system is proposed.
出处
《经济与管理》
2004年第12期53-55,共3页
Economy and Management
关键词
独立董事
公司治理结构
内部人控制
激励与约束
outside directors
corporate governance structure
insider controlling
incentive and restriction
