论文部分内容阅读
有效的独立董事制度必须有完善的法律制度为保障,英美衡平法体系明确并确保董事对公司的受托义务是独立董事制度有效发挥作用的前提。独立董事的性质也决定了独立董事制度的作用是有限的,把独立董事制度的主要目的定位于改善和监控公司信息披露程序和质量,有利于提高独立董事制度的效率和有效性。
An effective independent director system must be protected by a sound legal system. It is a precondition for the Anglo-American legal system to be fairly defined and to ensure that the directors’ fiduciary duties to the company effectively play an independent role in the system. The nature of independent directors also determines that the role of independent director system is limited. The main purpose of independent director system is to improve and monitor the procedures and quality of corporate information disclosure, which is conducive to enhancing the efficiency and effectiveness of the system of independent directors.