摘要
由于现代公司制度的建立,企业的经营权和所有权被分离,董事会被赋予了委托人和代理人的双重身份,也因此成为企业治理的核心。为了缓解信息不对称带来的代理冲突,董事会需要代表股东监督和约束管理层的行为,以维护利益相关者的权益。加强董事会的有效监督,不仅有助于提高公司治理水平,还对增强企业的竞争力和提升企业绩效具有重要意义。
Due to the establishment of a modern company system,the management right and ownership of an enterprise have been separated,and the board has been given the dual status of principal and agent,which has become the core of corporate governance.In order to alleviate the agency conflict caused by information asymmetry,the board of directors needs to supervise and restrain the management's actions on behalf of shareholders in order to safeguard the rights and interests of stakeholders.Strengthening the effective supervision of the board of directors will not only help improve the level of corporate governance,but will also be of great significance to enhancing the competitiveness of the company and improving its performance.
作者
李苗苗
LI Miao-miao(Anhui University of Finance and Economics,Bengbu 233030,China)
出处
《价值工程》
2020年第8期50-53,共4页
Value Engineering
关键词
董事会监督
董事会特征
企业绩效
board supervision
board characteristics
corporate performance
