董事会委员会与公司治理

董事会承担公司的重大决策和监督经理层的角色,但董事会作为会议体机关存在缺陷。董事会委员会的设立可以弥补董事会的缺陷,并有利于独立董事发挥作用。委员会的产生和权力的立法模式不同,美国的模式值得借鉴。典型的董事会委员会包括提名、薪酬和审计委员会,他们在实践中发挥重要作用。我国应当将委员会纳入公司法中,同时委员会制度以及公司治理的完善需要公司法和其他法律、证券交易所规则、公司治理准则、公司章程的协同努力。

The primary role of the board of directors is the strategic guidance of the company and the monitoring of the management. But as a deliberative organ, it has deficiencies. The establishment of board committees helps to overcome its deficiency and enable the independent directors to act more independently. The current modes of laws regulating committees are different in the US, Japan and China, among which the mode in the US in preferable. The typical committees are nominating committee, compensation committee and audit committee, which perform their respective important functions. The board committee should be provided in the China＇s Company Code.