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2001年,证监会发布了《关于在上市公司建立独立董事制度的指导意见》,要求境内上市公司建立独立董事制度。独立董事制度源于英美的法律实践,而我国的《公司法》更多借鉴的是德、日等大陆法系国家的做法。因此,独立董事制度如何与我国的公司治理结构相协调是当前实践所要解决的关键问题。 一、问题的提出 现代国家的公司治理结构基本上可以分为三大类型:第一种类型是“双层制”,即在股东大会
In 2001, the CSRC issued Guiding Opinions on Establishing an Independent Director System in Listed Companies, requiring domestic listed companies to establish an independent director system. The system of independent directors originated from the Anglo-American law practice, and the “Company Law” of our country draws more lessons from the practices of civil law countries such as Germany and Japan. Therefore, how to coordinate the independent director system with the corporate governance structure in our country is the key issue to be solved in current practice. First, the issue put forward Modern corporate governance structure can basically be divided into three types: The first type is “double-tier system”, that is, at the general meeting of shareholders