伴随着我国国有公司董事会制度建设工作的深入,对董事会与经理层的关系的研究,在理论层面有着越来越重要的意义。当前在国有公司的内部管理中,经理掌握的职权过大,董事会形同虚设,公司内部缺乏监督,进而导致公司经济效益低下,国有资产流失严重的问题。在此情形下,完善董事会与经理之间的关系,将是国有公司董事会制度建设所要解决的关键性问题。 With the deepening of the construction of the system of the board of directors of the state-owned companies in our country, the research on the relationship between the board of directors and the managers has an increasingly important significance on the theoretical level. At present, in the internal management of state-owned companies, managers have too much power, the board of directors is oversized, the lack of supervision within the company, leading to the company’s low economic returns and serious loss of state-owned assets. Under such circumstances, improving the relationship between the board of directors and the manager will be the key issue to be solved in the system construction of the board of directors of state-owned companies.