摘要
设计和选择科学合理、运转高效的公司内部监督模式,有利于抑制管理者的机会主义行为和控股股东的利益输送行为,降低公司营运风险,提高会计信息质量,切实保护投资者利益。公司内部监督模式主要有以美、英等国为代表的独立董事监督模式和以德、日等国为代表的监事会监督模式。我国则采用的是独立董事和监事会"双头"监督模式。本文对独立董事和监事会治理的相关研究文献进行了系统地梳理和客观的评价,并针对中国上市公司内部监督模式的特点指出了未来可能的研究方向。
In order to alleviate the opportunism of managers and the tunneling behavior of the blockholders, reduce the operating risk, as well as improve the accounting information quality and investors protection, it is quite necessary to design and select a scientific and effective internal supervision pattern for listed companies. Generally speaking, there are two main internal supervision, patterns. One is American and British independent director monitoring pattern, another is Germany and Japanese supervisory board monitoring pattern. China em- ploys the combination both independent director monitoring mode and supervisory board monitoring mode. The cun^nt paper systematically reviews the literatures about the independent director and the supervisory board, and shed lights on further studies of the internal supervision pattern for Chinese listed corporations.
出处
《财经科学》
CSSCI
北大核心
2014年第3期21-29,共9页
Finance & Economics
基金
国家社科基金项目"上市公司内部监督模式合理选择:理论与实证研究"【项目批准号:13BGL045】
中央高校基本科研业务费专项资金项目【项目编号:JBK1307134】
贵州大学文科重点学科及特色学科重大科研项目【项目编号:GDZT2010004】
关键词
公司治理
内部监督模式
独立董事
监事会
Corporate Governance
Internal Supervision Pattern
Independent Director
Suporvisery Board
