摘要
独立董事制度有其合理的功能定位 ,即使在制度健全的西方发达国家也只是作为改善公司治理结构的一种方案 ,而不是包治“百病”的灵丹妙药 ;我国引入独立董事还存在制度环境上的“先天不足”。因此 ,在我国建立独立董事制度 ,当务之急的是创造良好的制度环境 ,使其功能得到最大限度的发挥。
The system of independent trustee has its own reasonable functional orientation. It is well known that even in some developed countries in the West, the system is only a plan used to improve the management formation in a company while it is not a cure all solution to all problems. However, the system of independent trustee brought in our country is congenitally deficient in the environment of our system. Therefore, in order to establish the system of independent trustee in our country, the urgent matter is to create favorable environment of system so that its function can be developed better.
出处
《上海交通大学学报(哲学社会科学版)》
2001年第4期71-74,共4页
Journal of Shanghai Jiao tong University(Philosophy and Social Sciences)