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董事会必须独立才能实现对经理层的管理。在制度中硬性规定经理层进入董事会的比例限制,清晰界定董事会和经理层的工作边界。同样,外部的监管也需要独立性。近期管理当局反复强调,企业的财务战略审计要聘请外部会计师对企业的经营情况做系统全面的审计,通过这个审计把经理层的经营业绩和缺陷做客观描述。
The board must be independent in order to achieve the management of the manager. In the system, the proportion of directors 'and managers' work boundaries that are rigidly stipulated by the manager's level of access to the board of directors is clearly defined. Similarly, external regulation also requires independence. Recent management authorities have repeatedly stressed that the audit of the financial strategy of an enterprise requires that an external accountant be employed to conduct a systematic and comprehensive audit on the operation of the enterprise and an objective description of the operating performance and defects of the manager through the audit.