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独立董事制度产生于英美法系国家,是作为英美公司法的自我改良而生成的内部监控制度,其产生有深刻的历史背景,反映了强化公司内部监控的理念。独立董事制度的存在和发展依托于特定的社会、经济环境。我国的国情决定了我国不具备移植独立董事制度的条件。我国应吸收独立董事制度所反映的监控理念,在现有资源的基础上,强化我国的监事会制度,是完善我国上市公司公司治理结构的理性选择。
The system of independent directors, which originated from Anglo-American legal system countries, is an internal control system generated by the self-improvement of Anglo-American company law. It has a profound historical background and reflects the concept of strengthening internal control of the company. The existence and development of the independent director system relies on a specific social and economic environment. The conditions of our country determine the conditions for our country not to have the system of transplanting independent directors. Our country should absorb the monitoring concept reflected by the system of independent directors. On the basis of the existing resources, strengthening the supervisory board system in our country is a rational choice to improve the corporate governance structure of our country’s listed companies.