完善中国式国有企业董事会制度

我国国有企业改制为公司制企业,虽然董事会制度在形式上与国际接轨了,但是董事会制度的基本功能没有得到有效发挥,形成了具有中国特色的董事会制度模式。实事求是地面对并深入分析中国式国有企业董事会制度,本着因势利导、因企制宜的原则,切实加强对国有企业董事会的监督,切实发挥董事会作用,是完善中国式国有企业董事会制度的根本任务。     

重新设计董事会

近年来,国际、国内的一系列公司丑闻的不断发生,不仅使公司治理和董事会的角色问题成为世界关注的热点,更成为许多中国企业要面对的重大挑战。面对投资者、分析师、政府机构的谴责目光,董事会的改革不应只是在已有的规则、政策和要求上修修补补,而是需要从基础开始,为自己重新设计一个最有效率的公司治理结构。在这个过程中,结构、组合和程序是每一个董事会必须明确做出的设计选择。     

掀起“橙红风暴”百安居在华变脸不变心

卫哲很感慨：7年前第一次面对百安居全体董事会成员，他以永道会计师事务所项目负责人的身份做报告；7年后的今天。第二次面对全体董事会成员。他以百安居中国区总裁的职位述职——中国．已经成为百安居在全球最重要的增长点。     

发挥内部审计职能 优化公司治理结构

一、内部审计在公司治理中的作用1.对董事会的服务职能。法人治理结构的一个显著特征就是经营权与所有权相分离,董事会是公司内部控制系统的核心。目前,我国很多上市公司建立了董事会、监事会,但在实际运行中,真正的法人治理结构并未建立,董事会的监控和指导作用严重弱化。面对日益变化的环境,企业内部审计可以利用其对企业相关政策和内部经营较为熟悉的优势,对发现的问题予以披露并提出整改建议,为董事会的决策提供依据。同时内部审计可利用其接触面广的特点,及时把有关部门的困难、问题和意见公正地反馈给董事会,发挥其沟通上下级的作用。…     

杨维平：“直到把我用力踢走”

双鹤药业董事会偌大的会议桌上摆满了饺子和梨，但是除了杨维平之外，没人理会。吃罢，杨维平起身，面对所有董事会的成员，大声说道：“我走了，我反对这个董事会，反对这个协议，我要求延迟，这是违法的，这不符合程序。”言毕，杨维平转身走出会议室。     

公众投资者拒绝"董事会运作效率低下"

“目前我国上市公司董事会治理存在着很多问题,以致董事会运作效率低下”———这是北京连城国际理财顾问有限公司对我国1135家沪深A股上市公司董事会治理现状进行实证分析后得出的结论。在董事会的运作状况中,最重要也是最根本的是加强董事会和董事的诚信建设。面对竞争的全球化、需求的顾客化和变化的常态化,企业能否成功往往取决于自身对应付相关环境因素的合适反应机制。而良好的公司治理水平可以最大化地激励投资者投资并使投资升值,使无效的″寻权″活动最小化,并可以最小化事后讨价还价的无效率,从而使治理风险最小化。     

国有企业董事会控制机制的完善

我国在改革开放以后 ,从完善法人资产制度的角度出发 ,对那些宜走向市场的国有企业进行股份制改造。有关学者的大量调查都表明我国公司治理不佳的主要原因在于董事会的结构不合理、功能发挥不充分。面对这场革命 ,我国现代企业必须借鉴发达国家的成功经验 ,使董事会控制机制从以下几方面能有所完善。董事会的服务对象在世界上 ,早期董事会的服务对象非常明确 ,即股东利益最大化 ,但近年来逐步转变到为公司利益服务上来。法国《维也纳特报告》认为 :在任何情况下 ,董事会应该为企业的利益行事 ,这是公司作为法人代表的最高利益 ,即企业自身就…     

加强财务决算管理,全面提升经营管理水平

神华集团作为中央企业的优秀代表,面对国际国内复杂多变的经济形势,在集团公司党组和董事会正确领导下,集团上下深入贯彻落实党的十七大精神,积极践行科学发展观,高质量地完成了生产经营、基本建设等     

董事会的主导之道

随着现代企业制度的建立,公司设立董事会的必要性和重要性日益成为人们的共识。在不断规范公司治理结构、推进公司又好又快发展中,董事会的关键作用日益显现。面对新世纪的新形势、新任务,董事会如何在公司治理中发挥主导核心作用,不仅是当今需要深入研究的重要理论课题,而且也是企业持续协调全面发展需亟待解决的重大实际问题。中国兵器北重集团在兵器工业集团领导下,以科学发展观为指导,在建立现代企业制度中,不断加大试点规范公司治理的力度,通过落实推动发展抓战略、规     

林卫平 走向前台

NO.22林卫平创维数码董事会主席最终得分:3.072还有不到一个月时间,林卫平即将履新创维数码董事会执行主席。作为创维创始人黄宏生的夫人,林卫平很少面对媒体。现年56岁的她,毕业于华南理工大学,获电子工程学士学位。1993年加盟创维集团,并于2006年2月被委任为公司执行董事。林在创维一直是实权派人物,曾任香港采购部副经理、行政管理部经理、集团人力资源部总监,主要负责集团海外物料采购、集团     

Comparing Nonprofit Charter and Traditional Public School Board Member Perceptions of the Public,Conflict, and Financial Responsibility: Is there a difference and does it matter?

In this paper, survey data collected from nonprofit charter school board and elected public school board members in Minnesota is used to test three hypotheses relating to theories of New Public Management, democratic governance, and small group dynamics. We find that nonprofit charter school board members perceive lower levels of conflict, place less priority on the general public, and perceive a higher degree of governance responsibly in the area of financial management, than elected board members. We conclude that the increased use of nonprofit charter schools has potentially substantial implications on accountability and effectiveness in the delivery of public education.     

二元制度压力下区域多元化企业分支机构的合法性反应

在文献研究的基础上,构建了一个区域多元化企业分支机构合法性反应的分析框架。区域间制度环境差异决定了制度二元冲突的大小,分支机构针对外部合法性与内部一致性冲突的大小,选择"表里不一"或者"表里如一"的合法性反应。     

Budgeting — an unnecessary evil

Almost 30 years ago — in 1970 — the largest commercial bank in Sweden, Handelsbanken, was in a major crisis. Profitability was low and the bank was in conflict with the authorities. As a result of the crisis the executive director left the bank, as did several of the top officials.At this point the board of the bank asked me to become executive director. At that time I was head of a provincial bank in the northern part of Sweden – Sundsvallsbanken. I had been at that bank for ten years. Before that I was a professional economist, head of a major research institute and an associate professor at the University of Stockholm. I did not have any practical business experience and knew nothing about banking, but after 10 years in Sundsvallsbanken, I had learned a lot and developed some firm ideas about how to run a bank with a large network of branch offices.     

Exploring the Political Side of Board Involvement in Strategy: A Study of Mixed‐Ownership Institutions*

abstract This article reports on a comparative study of strategic decision‐making and board functioning in nine firms. Findings indicate that the heterogeneity of interests represented on the board, members' possession of relevant knowledge, and the presence of ex‐ante conflict resolution mechanisms combine in shaping if and how board members engage in strategy‐related activities and how strategic decisions are taken. Findings extend current understandings about the strategic functions of the board (monitoring, advice, and resource‐dependence), suggesting how, under certain conditions, boards may act as negotiation forums where directors search for a reconciliation between diverging shareholders' interests and views.     

董事会断裂带、内部控制与审计质量——基于制造业上市公司的数据

断裂带的存在极容易使董事会形成不同的子群体,而子群体间的相互作用又会反向牵制和干扰董事会的监督能力,进而影响审计质量。以2013—2021年中国沪深A股制造业上市公司为样本,探究董事会断裂带对审计质量的影响。研究发现：首先,董事会断裂带与审计质量呈倒U形关系,断裂带异常会干扰公司董事会监督职能的正常发挥,从而影响审计质量;其次,董事会断裂带与审计质量的倒U形关系主要源于任务导向断裂带的作用,在企业成熟期更为显著;最后,内部控制能够削弱董事会断裂带对审计质量的影响,而良好的内部控制有助于缓解股东与管理层的代理成本,弥补董事会子群体间冲突带来的负面影响,在合理范围内有效地提升审计质量。     

我国公司治理机制存在的缺陷及完善对策

我国现有上市公司中的大部分是由原国有企业或其他政府控制的实体重组改制而成。其公司治理存在:股权高度集中、董事会独立性不强、监事会作用未能得到有效发挥、经理服务市场缺乏和激励约束机制扭曲等共性问题。改善我国公司治理的现状可以从降低股权集中度;增强董事会的功能;完善人才、激励以及监督机制等方面努力。     

Women directors contribution to organizational innovation: A behavioral approach

This paper aims to analyze the relationships between women directors (a demographic characteristic) and organizational innovation (a predictor of firm performance) by considering the mediating role of the board’s decision-making culture. To scrutinize board processes and behaviors, we use survey data to test our hypotheses on a sample of 341 Norwegian firms. The results suggest that women directors contribute positively and significantly to organizational innovation. Furthermore, the positive relationship between women directors and the level of organizational innovation is mediated by some decision-making culture dimensions: the degree of cognitive conflict and the degree of preparation and involvement during board meetings. Implications for theory and practice and future research directions are discussed.     

上市公司风险管理审计研究

按照我国证监会要求,上市公司监事会应当向全体股东负责,保护公司资产安全,降低公司的财务和经营风险。但是,由于股权结构、立法、体制等因素的影响,导致我国上市公司监事会监督失效的现象非常普遍。笔者认为应从法律、上市公司责任意识、监事独立性等方面,增强上市公司监事会的监督作用,允许监事会有权聘请外部审计机构对上市公司的风险管理进行审计。为此,本文分析研究了上市公司风险管理审计的作用、审计步骤及措施。     

Research on the New Developments of Corporate Governance, Board of Directors and Management Accounting

Based on corporate governance, this paper concludes that the core of corporate governance is the board of directors of the listed company. It also analyses the function of the board of directors on preparing, applying and appraising the strategic planning. It draws a conclusion that the new development of management accounting is the application of the board of directors and its several committees.     

The impact of group-oriented values on choice of conflict management styles and outcomes: an empirical study in Turkey

Globalization has led to increased attention to cultural diversity in workforces and its influences on organizational practice. This study examines group-oriented values and their impact on choice of conflict management styles as well as on conflict resolution outcomes in Turkey. Using a sample of 315 managerial personnel from various public and private organizations, this study shows that norms of subordination of personal needs to group interests and beliefs about the effects of personal pursuit on group productivity are the most important predictors of choice of conflict management styles in Turkey. In addition, dominating and obliging styles are associated with individual profits in actual conflict resolution process and integrating style is the primary determinant of satisfaction and relationship building in conflict management. Managerial implications are then discussed on diversity and conflict management training for effective international human resources management.