التفاصيل البيبلوغرافية
| العنوان: |
外部董事制度初探 ; A Tentative Study of External Directors System |
| المؤلفون: |
李明辉 |
| سنة النشر: |
2001 |
| المجموعة: |
Xiamen University Institutional Repository |
| مصطلحات موضوعية: |
外部董事, 公司治理, 独立, outside directors, corporate regulation, independency |
| الوصف: |
外部董事制度是西方公司治理结构中一项重要的制度。独立的外部董事 ,可提高董事会的独立性 ,加强对经营者的监督 ,协调内部董事之间可能出现的冲突。特别在防止控股股东利用关联交易损害公司及中、小股东利益方面 ,外部董事制度具有重大意义。外部董事制度还具有提高股东财富 ,减少财务报告舞弊等作用。外部董事制度应解决好薪酬、独立性、比例等问题。为了完善我国上市公司治理结构 ,减少内部人控制现象 ,保护投资者利益 ,有必要引入外部董事制度 ; Outside directors can serve to enhance the independency of BOD,to reinforce the supervision over operators and to coordinate amony inside directors.It is significant to implement the outside director system,since it can prevent controlling shareholders from hurting the interests of small shareholders.It also can help to increase wealth for shareholders and reduce malpractices in accounting statements.Therefore it is necessary to introduce the outside director system to our company regulation,although some problems in the system are to be solved. |
| نوع الوثيقة: |
article in journal/newspaper |
| اللغة: |
Chinese |
| تدمد: |
1003-3920 |
| Relation: |
地质技术经济管理,2001,(04):54-61; DJGL200104012; http://dspace.xmu.edu.cn/handle/2288/139377 |
| الاتاحة: |
http://dspace.xmu.edu.cn/handle/2288/139377 |
| رقم الانضمام: |
edsbas.5D3E74CC |
| قاعدة البيانات: |
BASE |