摘要
本文通过对董事会本源属性——独立性的阐释,提出了董事会独立性的概念框架,为董事会运作中存在的一些问题提供一个理论基础,并以期指导董事会运作实践。
The paper seeks to provide a conception framework on the independence of Board of Directors,reinforcing that the independence is the embryonic characteristic of the Board.Therefore,this attribute will provide the rationale for the Board while it solving its opera- tional problems encountered,hoping to serve as a guideline for functioning of the Board in China.
出处
《会计研究》
CSSCI
北大核心
2006年第5期25-30,共6页
Accounting Research
