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独立董事和监事会的职权冲突及制度选择 被引量:22

Conflict of Functions of Independent Directors and Board of Supervisors and Mechanism Choice
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摘要 独立董事和监事会存在着明显的职权冲突,主要原因在于二元公司治理模式固有的矛盾以及现有相关法律的不健全。解决二者之间的冲突不能急功近利,应该区分长期和短期两种制度安排。短期内要明确界定独立董事与监事会两种制度的不同性质与功能,形成协调机制;长期则要实现二者职能的融合,向单一监事会制度过渡。 Obvious conflicts between functions of independent directors and board of supervisors primarily result from inherent contradictions in dual governance model and the morbidity of the current relevant laws. Solutions for such conflicts should not be for instant success, and institutional arrangements should be differentiated according to short-term and longterm plans. For short arrangement, the natures and functions of independent directors and board of supervisors should be defined clearly to establish coordinative mechanisms, while for long-run arrangement, the functions of the both should be integrated for transition to the mechanism of only board of supervisors.
出处 《中国社会科学院研究生院学报》 CSSCI 北大核心 2006年第6期29-35,共7页 Journal of Graduate School of Chinese Academy of Social Sciences
关键词 独立董事 监事会 职权冲突 制度选择 independent directors board of supervisors conflict of functions choice of mechanism
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