摘要
文章通过考察我国公司的法律传统和治理现状,比较了我国与英美国家实施独立董事制度的法律环境,运用法律和经济学的分析方法,得出结论:我国在目前不宜引进独立董事制度,即使考虑其法律地位而在《公司法》有所规定,也不应该是强制性规定。所以,新《公司法》第123条的规定值得商榷。
On the basis of the review of the legal tradition and governance condition of corporations of our country and comparison of legal environments for implementing independent-director system among China and UK and USA., this paper draws such a conclusion by adopting both legal and economic analysis methods： It is not feasible to introduce the independent-director system into China and it should not be a mandatory provision even if this system has to be provided in ＂Company Law＂ due to its signifi- cant status in law system. Therefore, Article 123 of the new ＂Company Law＂ is debatable.
出处
《广西政法管理干部学院学报》
2006年第6期29-32,共4页
Journal of Guangxi Administrative Cadre Institute of Politics and Law
关键词
公司治理
独立董事
经济学分析
制度设计
Corporate Governance
Independent Director
Economic Analysis
System Design
