摘要
独立董事制度是英美单层制公司治理结构下建立公司内部监督机制的制度安排。在我国双层制公司治理结构下引入独立董事制度 ,有利于制约大股东 ,保护中小股东利益 ,更好地履行公司的社会责任 ,要缜密设计独立董事制度 ,界定独立董事的任职资格、产生机制以及治理权力、约束机制、激励机制等。
Independent director system is a system arrangement of constituting corporation inner supervisory mechanism under British and American single corporation governance system. Under double corporation governance system in China, introducing independent director system is good to restrict big shareholder, protect middle and small shareholder's interest, better implement social responsibility of corporation. And it is necessary to carefully design independent director system, define qualification, engendering mechanism, governance right, restricting mechanism and inspiriting mechanism of independent director.
出处
《财经理论与实践》
CSSCI
北大核心
2004年第1期46-51,共6页
The Theory and Practice of Finance and Economics
