委托代理视角下董事会的治理核心作用研究

Research on the Core Role of Governance of the Board of Directors Based on the Principal Agent Theory

委托代理理论认为,现代公司制度的本质是委托代理关系,而董事会应该充分运用代理权,有效地发挥自身在公司治理中的核心作用,成为连接股东和企业经理层及其他相关方面的关键。董事会在公司治理中的核心作用,主要体现在完善公司治理、行使决策权和承担受托责任等三个方面。

According to the agency theory,the essence of the modern corporation system is the principal agent relationship.The article pointed out the board should make full use of the agency,effectively play their central role in corporate governance,and become the key to connecting the shareholders and managers and other relevant aspects.The central role of the board of directors in corporate governance,is mainly embodied in three aspects：improving corporate governance,enforcing decision-making right and assuming fiduciary responsibilities.