摘要
完善的董事会约束机制是确保上市公司董事会有效参与公司决策与监督的关键。由于我国上市公司处于由行政型治理向经济型治理转化的过程中,公司治理的各项外部监督机制如公司控制权市场、产品市场、专业董事市场等对上市公司董事会的约束力较弱。掌握董事会治理的状况,强化对董事会的约束,对提高董事会治理的效率具有一定的指导意义。
The complete constraint mechanism is indispensible for listed companies' board of directors in the efficient participation in company policy-aking and supervision. Since Chinese listed companies are now undergoing the precess of transferring from administrative governance to economic governance, there is not a powerful constraint for board of directors in terms of various external constraint mechanisms such as the market of company control power, product market and specialized director market, etc. This paper is intended to promote the efficiency of board of directors governance through knowing the governance conditions and strengthening constraint mechanism for board of directors.
出处
《商业研究》
北大核心
2003年第19期63-66,共4页
Commercial Research
基金
国家自然科学基金主任基金(项目批准号:B04032)
关键词
中国
董事会
约束机制
上市公司
内部审计
独立董事
业绩考核
board of directors
constraint mechanism
stock rights
inner audit subcommittee
independent directors
performance evaluation
