论文部分内容阅读
美国两位权威的公司治理学者提出了董事会BSP模式,提倡允许公司把董事会的职能整体外包给专业的董事会服务提供机构(BSP)承担。该模式不大可能在整个董事会层面实施,但是可以稍加改造为IDSP模式,即由专业的独立董事服务提供企业(IDSP)担任部分的独立董事。IDSP在商业判断能力、信息、时间、独立性四个方面都比个人独立董事更有优势,能够解决我国独立董事实践存在的实际问题。制度上可以要求上市公司“至少有一席独立董事由专业的独立董事服务机构或者会计师事务所、律师事务所担任”。
Two leading U.S. corporate governance scholars have proposed a board BSP model that advocates allowing companies to outsource the functions of the board to a professional board service provider (BSP). It is unlikely that the model will be implemented at the board level as a whole, but could be modestly transformed into the IDSP model by being part of an independent board of directors by a professional independent director service provider (IDSP). IDSP has more advantages than individual independent directors in the aspects of business judgment, information, time and independence, and can solve the practical problems existing in the practice of independent directors in our country. The system can require listed companies “at least one independent director of the board by a professional independent director service agencies or accounting firms, law firms ”.