无人负责或无人真正负责,是目前各个层次的决策工作中普遍存在的一个弊端。革除这个弊端的根本办法,就是建立科学的决策责任制度。最近,笔者在研究现代企业制度下的公司治理结构时发现,董事会制下的合议制,是一种经过市场经济长期实践检验的科学性较强、可以较好地解决无人负责问题、有广泛借鉴意义的决策责任制度。在公司制企业中,董事会是由最高权力机构——股东会选举产生的、对股东会负责的经营决策机构。董事会的根 Being unresponsible or without any real responsibility is a common drawback in decision-making at all levels. The fundamental solution to this malady is to establish a scientific decision-making responsibility system. Recently, when studying the corporate governance structure under the modern enterprise system, the author discovered that the collegiate system under the board of directors is a scientific method that has been tested through the long-term practice of the market economy, can better solve the no-responsibility problem, and has extensive Reference to the decision-making responsibility system. In a corporate system, the board of directors is the business decision-making body that is elected by the highest authority, the shareholders’ meeting, and is responsible to the shareholders’ meeting. The root of the board