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2015年,OECD对1999年发布的《公司治理原则》进行了第二次修订,本次修订主要涉及风险管理、董事会运作、薪酬制度、股东权利行使等内容。我国发布于2002年的《上市公司治理准则》是借鉴OECD《公司治理原则》制定的。作为我国上市佘司治理的基本监管规则,十余年来该准则一直没有修改。在今年8月31日至9月1日证监会、上市公司协会在京举办的上市公司治理国际研讨会上,刘士余主席致辞时指出,《上市公司治理准则》在提升我国公司治理水平上发挥了重要的历史作用,但与我国资本市场发展现状和全球公司治理新的原则与标准相比,已明显滞后。本文对2015年《公司治理原则》修订的背景、修订相关研究准备工作和修订内容进行了分析,并对我国《上市公司治理准则》等公司治理监管规则的修订提出了建议。
In 2015, the OECD amended its “Corporate Governance Principles” released in 1999 for the second time. This revision mainly deals with risk management, the operation of the board of directors, the remuneration system and the exercise of shareholders’ rights. China’s “Guidelines for Corporate Governance of Listed Companies” released in 2002 was drawn up from the OECD Guidelines on Corporate Governance. As the basic regulatory rules for the listing of SHS in China, the guidelines have not been modified for more than ten years. From August 31 to September 1 this year, Chairman Liu Shiyu pointed out at the International Symposium on Governance of Listed Companies held in Beijing by the Securities and Futures Commission and the Association of Listed Companies that the Guidelines for Governance of Listed Companies have played an important role in enhancing the level of corporate governance in our country However, it has lagged far behind the development of the capital market in our country and the new principles and standards of global corporate governance. This article analyzes the background of the revision of the “Corporate Governance Principles” in 2015, the revision of related research preparations and the content of the revision, and puts forward suggestions on the revision of the regulatory rules for corporate governance in China, such as the “Guidelines for Corporate Governance of Listed Companies”.