中国公益基金会的法人治理结构及其体制创新

基金会良好的治理结构是推进组织能力和公信力建设的关键。对于基金会而言,因为同样存在委托代理关系,所以也同样有自身特点的法人治理结构。基金会的法人治理结构主要包括理事会、监事会、执行机构及其各自的职责和相互关系。在法人治理结构中,厘清所有权、控制权、监督权、管理权"四权"边界及重心所在,明确各自的权利,是实现基金会法人治理结构完善的重要途径。因此,必须通过建立均衡有效的决策机制,提高监事会的法律地位,引入共同治理机制,消解"内部人控制"等,建立起利益相关者、理事会和管理层之间的权力平衡和问责机制,使基金会走向良好的治理。

China Foundation's Corporate Governance Structure and Institutional Innovations

Good management structure of the foundation is the key to promote the organizational capabilities and credibility construction. As to the foundation, because the same agent relationship exists, it ＇also has its own characteristics of corporate governance. Foundation＇s corporate governance structures include board of administration, board of supervisors, implementing agencies and their respective responsibilities and mutual relations. In the corporate governance structures, to clarify the ownership, control, supervision, management right- ＂four rights＂ and the focal point, clarify the respective rights,are the important ways for the foundation to improve corporate governance structures. Therefore, it is necessary to establish a balanced and effective decision-making mechanism, improve the legal status of the board of supervisors,introduce in a co-governance mechanism, resolve ＂internal control＂ and so on, and establish the power balance and accountability mechanisms of stakeholders, board of administration and management level, so that the foundation will toward good governance.