日本引进独立董事制度的经验及启示

发布时间：2018-02-20 02:48

本文关键词： 独立董事独立监事日本式任意规范经验及启示　出处：《南京大学学报(哲学.人文科学.社会科学版)》2003年02期 　论文类型：期刊论文

【摘要】：2002年5月29日,日本完成战后50余年来规模最大的商法、公司法修改,其一大特色就是引进美国式的独立董事制度,改善日本公司的治理结构。以上市公司为主的大型公司设立独立董事还是强化独立监事,在法律上仅作任意性规定,交由公司自己选择适用;实行独立董事的公司,原来的监事制度随即废除,另设执行经理,而独立董事的责任也有别于其他董事,制度设置颇具合理性。反观我国上市公司引进独立董事制度的规则,有许多不足。我们应及早吸收他人的经验教训,将我国的制度性缺陷消灭在萌芽状态,为我国公司治理结构的合理性提供科学的法律基础。
[Abstract]:In May 29th 2002, Japan completed the largest commercial law and company law revision in more than 50 years after the war. One of its major features was the introduction of the American-style independent director system. To improve the governance structure of Japanese companies. The establishment of independent directors or the strengthening of independent supervisors by large companies, mainly listed companies, is only provided for by law and is applicable to the company's own choice. The original supervisor system was then abolished, with an executive manager, and the responsibility of the independent director was different from that of the other directors. There are many shortcomings. We should absorb the experience and lessons of others as soon as possible, nip our institutional defects in the bud, and provide a scientific legal basis for the rationality of the corporate governance structure in our country.
【作者单位】：南京大学商学院
【分类号】：D931.3

【共引文献】