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独立董事制度在我国运行多年,但实践中对会计信息失真的治理效果不是很理想,究其原因在于独立性不足、缺乏履职所需的时间和精力、与监事会的职能冲突、信息获取不完全等。要解决这些问题,关键是要改革相关管理体制、协调好独董和监事会的职能问题、提供充分的治理资源来保证独董行使职能。
The independent director system has been operating in our country for many years, but in practice, the effect on the management of accounting information distortion is not very satisfactory. The reason is that the independence is insufficient, the time and energy are not needed to fulfill the duty, conflicts with the function of the board of supervisors, and incomplete information acquisition Wait. The key to solving these problems is to reform the relevant management system, coordinate the functions of the independent directors and the board of supervisors, and provide adequate resources for governance to ensure the exercise of the functions of independent directors.