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我国上市公司总体效益呈下降趋势,不断有公司报出预亏。造成上市公司绩效如此差的一个关键性的问题是缺乏完善的公司治理结构。独立董事制度作为解决公司治理结构的关键正被引入到我国上市公司的治理过程中,引起了学术界和企业界的广泛关注。我国上市公司治理结构现状20世纪60—70年代,美国首次提出了公司治理结构问题,它是建立在所有权与经营权分离的基础上,妥善解决所有者与经营者,公司与企业员工的两级委托——代理关系的一种
The overall efficiency of listed companies in China shows a declining trend, and companies continue to report losses. One of the key issues that caused the poor performance of listed companies was the lack of a sound corporate governance structure. As the key to solving the corporate governance structure, the independent director system is being introduced into the governance process of listed companies in China, which has aroused widespread concern in the academic and business communities. The status quo of the governance structure of listed companies in China In the 1960s and 1970s, the United States first raised the issue of corporate governance structure. It is based on the separation of ownership and management rights, and properly resolves the owner and operator, and the company and the company’s employees. Commissioning - a kind of agency relationship