论文部分内容阅读
公司董事责任制度的完善是目前公司治理面临的最紧迫、最核心的问题之一。如果我国的法律法规对此问题予以回避或者不作具体规定,将很难保证独立董事能客观、公正地行使职权。确切地说,最终导致独立董事承担责任的原因有两个,一是主观上权力滥用的可能;二是相对于公司的执行董事而言,独立董事的精力、能力、判断力有限,可能对公司决策的正确性没有正确的理解和把握。本文试图在对英美法独立董事责任制度的初步解析和我国公司治理现状进行研究的基础上,提出自己的一些看法和意见。
The improvement of the responsibility system of the company’s directors is one of the most pressing and core issues facing corporate governance. If China’s laws and regulations to avoid this issue or not to make specific provisions, it will be difficult to ensure that independent directors can objectively and impartially exercise their powers. Specifically, there are two reasons for the ultimate responsibility of independent directors. One is the possibility of abuse of power subjectively. The second is that compared with the executive directors of the company, the independent directors have limited energy, ability and judgment, The correctness of the decision-making is not correctly understood and grasped. This article attempts to put forward some opinions and opinions on the basis of the preliminary analysis of the responsibility system of independent directors in Anglo-American law and the current situation of corporate governance in China.