摘要
在公司治理结构中引入独立董事制度,目的在于改善董事会的质量。人们普遍认为,有了独立董事,上市公司的治理能力必然会得到提高。但由于独立董事制度本身存在着诸多固有缺陷,有经济学家甚至称其为“麻布袋上绣花”。我国是否有必要推行独立董事制度、如何完善独立董事制度已成为不可回避的重大课题。
Introducing the nor-executive director system in the management structure of the company, aims at ameliorating the qualityof the directorate. It is commonly believed that the management competence of the listed company will be improved consequently aftertaking the non-executive system. However, as the result of imperfection existing in the non-executive director system in China, someeconomist called this phenomenon as “embroider on the gunny bag”. Therefore whether it is necessary to popularizing the non-executive director system or not and how to consummate it have become an unavoidable great task in China.
出处
《河南社会科学》
2003年第5期122-123,共2页
Henan Social Sciences
关键词
上市公司
独立董事制度
公司治理结构
公司治理能力
现代企业制度
listed company
non-executive director
management structure of the company
management competence of the company