摘要
现代公司制度的核心是要建立起完善的公司治理结构,董事会在公司治理结构中起着核心作用。但随着股份公司的股权进一步公众化,越来越多的研究报告揭示了董事会职能减弱的客观事实;同时,董事会日渐形成的内部控制与现代企业的发展形成矛盾。正是面对这种情况,西方在公司治理结构上引入了独立董事制。二十多年的实践证明,独立董事所发挥的独特作用越来越明显,其功能已在现代企业法人治理结构中确立。
The independent director system as a system arrangement can avoid corporation being controlled by inner person, improve the listing corporationis managing construction and protect little investorsi benefit.In recent twenty years or more the practice of the independent director system had achieved some effect in western countries. The western enterprises have established the supervising and balance of the independent director system as a good principal of corporation managing model.
出处
《工程经济》
2007年第7期42-44,共3页
ENGINEERING ECONOMY