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在本次国际金融危机中,外贸公司的经营遭受严重冲击。在国际法体制的严格约束下,外贸公司较难受惠于政府的货币政策和财政政策,因而,建立内部风险管理体系有助于外贸公司安然度过经济危机期。考虑到风险的常在性,风险管理体系不仅仅是应急体系,更是建构稳健经营企业文化的必要组成部分之一。从维护股东利益出发,外贸企业有必要在章程中明确风险管理机制的地位,从而充实我国《公司法》第148条项下董事、监事和高级管理人员对公司的忠实和勤勉义务;从维护债权人和投资者的利益出发,政府应推行风险管理机制的披露制度,并以市场的方式为不同类型的风险管理机制定价,促进最优风险管理体系的演进;从保证公司创新能力出发,政府部门应认识到“限薪令”的危害后果,在遵循“业务判断”原则的前提下,代之以更为市场化的且包括风险管理因素的薪酬体系应对危机,并采取适当措施抑制公司董事会的过度冒险倾向。
In this international financial crisis, the operation of foreign trade companies suffered a serious blow. Under the strict constraints of the international legal system, it is hard for foreign trade companies to benefit from the government’s monetary and fiscal policies. Therefore, the establishment of an internal risk management system will help foreign trade companies survive the economic crisis safely. Taking into account the persistence of risk, the risk management system is not only an emergency system, but also an essential part of building a sound corporate culture. In order to safeguard the interests of shareholders, it is necessary for foreign trade enterprises to clarify the status of risk management mechanism in their articles of association, so as to enrich the loyalty and diligence obligations of directors, supervisors and senior management personnel to the Company under Article 148 of the Company Law. And investors’ interests, the government should introduce the disclosure system of risk management mechanism and market the pricing for different types of risk management mechanisms to promote the evolution of the optimal risk management system. From the perspective of ensuring the innovation capability of the company, the government departments should: Recognizing the harmful consequences of the “salary limit order” and following the principle of “business judgment”, we should instead adopt a more market-oriented remuneration system that includes risk management factors to cope with the crisis and take appropriate measures to curb it Excessive risk-taking tendency of the company’s board of directors.