摘要
起源于英美等市场经济发达的国家的独立董事制度在一定程度上完善了公司治理结构,使董事会的监督更加具有独立性,缓解了内部人控制问题。然而,信息不对称、激励与约束手段的匮乏,独立性的界定困难都是独立董事制度实行时不可忽视的弊端。中国在制度基础、公司治理结构中机构的设置与西方国家不同,法制环境建设和企业家市场培育尚不完善,目前引入独立董事制度的条件并不具备。
Independent directors of board system, originated from developed nations with market economy, such as U.K. and U . S. A, perfected the structure of administration of the company Allowing the supervision of board more independently, lessening personal control from within. Ignorable malpractices are non - symmetric information, lack of means of stimulation and restraint, hard to define independence while enforcing independent director system. Since there are Great difference in system foundation, administration structure in company between China and the West. As the construction of law system and the cultivation of entrepreneur market are not so perfect as the West, for the time being, it is not proper to introduce it.
出处
《石油化工管理干部学院学报》
2002年第1期22-25,共4页
Journal of Sinopec Management Institute
关键词
中国
独立董事制度
内部人控制
监督约束
结构治理
system of independent director
interior control
supervision and restraint
limitation
