企业董事监事履职信用评估体系的构建

Construction of the Credit Evaluation System for the Performance of Enterprise Directors and Supervisors

企业董事监事履职信用作为整个信用体系建设的重要内容之一,其意义不言而喻。建立完善的董监事履职信用评价体系是促进企业发展的重要保障,也是现代市场经济发展的必然要求。文章结合企业董监事履职信用体系建设的实际情况,构建企业董监事履职的信用评价指标体系。根据企业董事和监事的工作内容、工作性质以及工作职责的不同,分别设计董事主体信用评估指标和监事主体信用评估指标两套指标体系,通过具体的指标来评估董监事的履职信用,为企业董监事的监管提供科学依据。

As one of the important contents of the whole credit system construction,it is self-evident that the performance credit of Enterprise Directors and supervisors is of great significance.Establishing a perfect credit evaluation system for the performance of directors and supervisors is an important guarantee for promoting the development of enterprises and an inevitable requirement for the development of modern market economy.This paper combines the actual situation of the construction of the credit system for the performance of Enterprise Directors and supervisors,and constructs the credit evaluation index system for the performance of Enterprise Directors and supervisors.According to the different work contents,nature and duties of directors and supervisors in enterprises,two sets of indicators system of credit evaluation index of directors and supervisors are designed respectively.Through specific indicators,the performance credit of directors and supervisors is evaluated,which provides a scientific basis for the supervision of directors and supervisors in enterprises.