“基本管理制度”制定的问题,本质上反映出董事会与经理层职权划分不清晰的问题,实践中,董事会行使职权时往往由于缺乏相应的制度依据导致职权不能得到有效落实。解决这一问题的前提是对“基本管理制度”进行有效识别《公司法》第四十六条规定,董事会具有制定公司“基本管理制度”的职权,但《公司法》并没有对“基本管理制度”的概念和范围界定,同时,国内关于此项董事会职权的理论和实践研究非常少,现实当中此项职权一直被忽略。 The issue of “basic management system ” essentially reflects the unclear division of powers between the board of directors and the manager. In practice, the board of directors often fails to effectively implement the functions and powers due to the lack of corresponding system basis. The prerequisite for solving this problem is to effectively identify the “basic management system”. Article 46 of the Company Law stipulates that the board of directors has the power to formulate the “basic management system” of the company, but the “Company Law” does not At the same time, there are very few theories and practices about the authority of the board of directors in China. In reality, this power has been neglected.