摘要
独立董事制度的建立应当以其作用的有效性为核心,而该制度是否有效的衡量标准是独立董事的功能定位。我国目前从保护中小股东这个角度对独立董事的功能定位存在很多缺陷以及障碍,在现阶段应该强调独立董事的战略决策功能,以保证独立董事制度的有效性。
The establishment of independent director system should be centered on its effectiveness, and the criterion for its measurement is the function positioning of independent director. In terms of protecting medium and small shareholders, there are presently many imperfections and obstacles in its function positioning in China. At the present stage, its strategic decision-making function should be emphasized to ensure the effectiveness of independent director system.
出处
《贵州财经学院学报》
2004年第2期47-49,共3页
Journal of Guizhou College of Finance and Economics