论文部分内容阅读
1.简介欧盟委员会制定的“欧洲2020战略”~①倡导对欧洲商业环境进行完善。为满足当今社会日益变化的经济环境的需求,欧洲企业、投资者和雇员需要一个现代、高效的公司法和公司治理框架。在此领域,最新的全面政策审查源于《2003年欧盟公司法行动计划——建立现代公司法、强化公司治理》(以下简称《2003行动计划》),~②以及随后在2005年及2006年进行的有关远期目标的意见咨询。~③《2003行动计划》中列出的大部分提议已被采用。尤其是有关公司治理的规则已经被《会计指令》~④采纳,该指令旨在强调股东权利的执行。~⑤此外,欧盟颁布了第十项公司法指令《跨境合并指令》;~⑥通过两份分别关于独立非执行董事
1. Introduction The European Commission has formulated “Europe 2020 Strategy” to promote the improvement of European business environment. To meet the needs of today’s increasingly changing economic environment, European businesses, investors and employees need a modern and efficient framework of corporate law and governance. The latest comprehensive policy review in this area stems from the 2003 EU Corporate Action Plan - Building Modern Company Law and Strengthening Corporate Governance (hereinafter referred to as the “2003 Action Plan”), and ② and subsequently in 2005 and 2006 Consultation on future goals. Most of the proposals listed in the 2003 Action Plan have been adopted. In particular, the rules on corporate governance have been adopted by the Accounting Instructions ~ (4), which is intended to emphasize the enforcement of shareholder rights. ~ ⑤ In addition, the EU promulgated the 10th Corporate Law Directive on Cross-Border Merger Directives; ~ ⑥ Two separate articles on independent non-executive directors