摘要
监督、控制是一切经营管理活动的普遍之律。独立董事发源于美国并从上世纪90年代引入中国,在"二元化"公司治理结构中有存在的必要性,同时在中国的发展存在制度性摩擦。由于"独立性悖论"和信息障碍的存在,独立董事在功能上打了折扣。为实现独立董事应有的功能,在其选任过程中,要建立科学的选任机制,约束任职分配。保障独立董事的知情权,增强其独立性,并强化本土化的激励机制和法律责任。在独立董事的本土化"嵌入"过程中"去图章"化,实现制度的设计初衷。
Supervision and control is the universal rule of any business and management activities The term＂Independent Director＂was originated from the USA and introduced into China since 1990s.It is of necessity for independent director to come into being in the dualistic corporation but its development has met with the institutional friction in China.Because of the paradox of independence and the information barrier,the function of the independent director could not be well performed.In order to have the independent director function properly,we should establish the scientific appointing mechanism and constrain their assignments,and in the meanwhile,we should also guarantee their right to know,enhance their independency and strengthen the local incentive mechanism and legal liabilities as well,thus weakening their＇stamp＇function in their integration process for the purpose of meeting the objectives of its original invention.
出处
《宁波广播电视大学学报》
2010年第2期35-39,共5页
Journal of Ningbo Radio & TV University
关键词
独立董事
嵌入
去图章化
知情权
激励
Independent Director
Integration
De-Rubber Stamping
Right to know
Incentive
