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关于独立董事与公司绩效呈现弱相关关系的一个假说性解释是:独立董事对于作为关键绩效驱动因素的公司战略管理过程参与不足。独立董事积极参与公司战略管理的功能定位是战略监督与评价,而战略审计作为正式的战略监督与评价程序,是独立董事深入公司战略管理过程以提高其绩效贡献的有效途径。本文认为,在我国推行独立董事战略审计制度,必须解决独立董事人数与比例、审计委员会设置、独立董事来源与结构以及激励与权益保护等相关问题。
A hypothetical explanation for the weak correlation between independent directors and corporate performance is that the independent directors are not sufficiently involved in the strategic management of the company as a key performance driver. The functional orientation of independent directors actively participating in the strategic management of the company is strategic supervision and evaluation. As a formal strategic supervision and evaluation procedure, strategic audit is an effective way for independent directors to deepen the strategic management process of the company to improve their performance contribution. This paper argues that the implementation of the independent audit system in our country must solve such issues as the number and proportion of independent directors, the establishment of audit committee, the source and structure of independent directors, and the protection of incentives and rights.