摘要
介绍了世界上两种较为典型的公司内部监督机制,并结合我国上市公司的实际运作情况,着重分析了独立董事制度与监事会在性质上、职能上、人员的选聘上和人员素质上的不同,从而论证了在我国上市公司中引入独立董事制度的必然性。
This paper first introduces two major systems of company′s internal supervision, then makes a general survey of the history of independent director. Additional, the author exposes the problems existed in internal supervision of our listed companies .Finally,the author pays more attention on analysising the differences between board of supervisor and independent director ,pointing out it necessary to apply the system of independent director to list company′s administration structure.
出处
《郑州航空工业管理学院学报(管理科学版)》
2005年第2期64-67,共4页
Journal of Zhengzhou Institute of Aeronautical Industry Management
基金
国家社科基金资助项目(03BFX026)
河南省社科规划基金资助项目(2003CFX007)
关键词
独立董事
监事会
上市公司
内部监督机制
independent director
board of supervisor
listed companies
internal supervision