摘要
独立董事制度作为“一元制”欧美国家改善上市公司治理结构的一种制度安排受到许多专家学者的青睐。中国引入独立董事在于弥补监事会功能缺陷,但在实行“二元制”治理模式的我国独立董事与监事会可能产生职权冲突,必须采取措施协调独立董事制度和监事制度的功能与发挥作用,形成一种合力,共同维护公司的合法经营,促进整体目标的实现,达到各种利益的平衡。
The independent director system is popular with many scholars in western countries. This essay introduces the origin and development of the independent director system in China and points out that the introduction of the independent director system to China can make up for the function deficiencies of the board of supervisors. At the same time, the essay analyses probable conflicts between independent directors and board of supervisors since China carries out the binary system instead of the centralized leadership system, and puts forward some suggestions on the coordination of functions between independent directors and board of supervisors.
出处
《闽西职业技术学院学报》
2006年第4期55-57,共3页
Journal of Minxi Vocational and Technical College
关键词
独立董事
监事会
公司治理结构
independent directors
board of supervisors
administering structure of enterprise
