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上市公司的质量是证券市场的根本 ,是证券市场稳定发展的基石。提升上市公司的质量其关键是要完善公司治理结构。然而 ,目前上市公司在公司治理方面还存在如国有股权控制权不明确和内部人控制等诸多问题。为此 ,我们可以借鉴美国公司治理的经验 (“五道防线”) ,依照我国制定的《上市公司治理准则》 ,有效地处理好几个方面的问题 :( 1)平等对待所有股东 ,保护股东的合法权益 ;( 2 )上市公司的独立性 ;( 3 )董事的义务和职责 ;( 4 )引入独立董事制度 ;( 5 )董事会议事规则和决策程序 ;( 6)监事会的监督作用 ;( 7)绩效评价与激励约束机制 ;( 8)信息披露和透明度。
The quality of listed companies is the fundamental securities market, is the cornerstone of the stable development of the securities market. The key to improve the quality of listed companies is to improve the corporate governance structure. However, there are still many problems in the corporate governance of listed companies such as the unclear control of state-owned equity and the control of insiders. To this end, we can learn from the experience of corporate governance in the United States (the “Five Lines of Defense”) and effectively handle several issues in accordance with the “Guidelines for the Governance of Listed Companies” formulated by our country: (1) Equal treatment of all shareholders and protection of shareholders (2) Independence of listed companies; (3) Obligations and duties of directors; (4) Introduction of independent director system; (5) Rules of procedure and decision-making procedures of the board of directors; (6) Supervisory role of the board of supervisors; Performance evaluation and incentive and restraint mechanisms; (8) information disclosure and transparency.