摘要
关于在我国公司治理结构改革中引入独立董事制度的问题 ,已成为一个热门话题。但是 ,目前我们对独立董事制度 ,在理论上还缺乏研究 ,在实践上则存在形式主义盲目引进的倾向。为了真正发挥独立董事制度对完善我国公司法人治理结构的作用 ,本文认为必须客观地分析评价独立董事制度的功能 ,切忌把独立董事制度看作“包医百病”的“灵丹妙药” ,同时还必须从中国现存的政治、经济体制以及公司制度的现实出发 ,建立健全中国式的独立董事制度。
It has already become a hot topic that the Independent Director System is introduced into the innovation on the corporation supervision structure. However,at present we lack study on this system in theory, and has the tendency of formalistic eyeless introduction in practice In order to perfectly exert the role that this Independent Director System plays on the corporation and legal person supervision structure, we must exactly analyze and evaluate its function and avoid by all means regarding it as the catholicon which can cure any disease. At the same time, we must establish and perfect this Independent Director System of China based on the present political and economic system and corporation system in China
出处
《中央财经大学学报》
CSSCI
北大核心
2002年第7期73-76,共4页
Journal of Central University of Finance & Economics
