摘要
2009年国资委发文规范中央企业专职外部董事制度,希望籍此强化董事会独立性和监督效力,优化公司治理,并促进企业快速发展。此制度在外部董事任职条件、选聘方式、间接支付、退出机制、监管手段等方面都有创新体现,但在专职外部董事独立性界定、人数要求、工作评价和薪酬水平等方面尚有亟待解决的问题,进而直接影响执行效果。
In 2009, SASAC issued a document to regulate the system of full-time outside directors in hopes of strengthening the independence and effectiveness of supervision of the board of directors, optimizing corporate governance and promoting rapid development of central enterprises. This system embodied innovation in the areas of qualifications, employment style, indirect payment, exit mechanism and supervision method. However, there are also a number of unresolved problems which directly affect the implementation effectiveness such as the definition of the independence of full-time outside directors, quantity requirement, job evaluation and salary levels, etc.
出处
《经济与管理》
CSSCI
2010年第3期35-39,共5页
Economy and Management
基金
国家自然科学基金项目"基于数据挖掘的上市公司会计舞弊识别问题研究"(70872082)的阶段性成果之一
关键词
中央企业
专职外部董事
制度创新
central enterprise
full-time outside director
system innovation
