摘要
公司内部监控是公司业绩的重要影响因素,建立合理的公司内部监控机制成为提高公司业绩的重要保障。本文通过对公司内部监控机制选择制约因素的分析,结合我国现实提出我国仍应继续选择监事会与独立董事相互补充的内部监控机制,同时提出相应的完善建议。
Internal corporate governance is an important factor affecting a company＇s performance. Therefore a rational internal corporate governance is the powerful guarantee for the improvement of a company＇s perfomlance. Through the analysis of factors restricting the choice of internal governance, this article,considering China＇s actual situations,points out that currently China shall maintain the internal corporate governance system where board of supervisors and independent directors supplement each other. Meanwhile it suggests how to improve such system.
出处
《河北经贸大学学报》
2006年第3期52-62,共11页
Journal of Hebei University of Economics and Business
关键词
公司内部监控
监事会
独立董事
机制选择
internal corporate governance
board of supervisors
independent directors
choice of mechanism
