| 论董事会独立性:对中国实践的思考 |
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| 引用本文： | 王斌.论董事会独立性:对中国实践的思考[J].会计研究,2006,16(5):25-30. |
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| 作者姓名： | 王斌 |
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| 作者单位： | 对外经贸大学国际商学院,100029 |
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| 摘 要： | 本文通过对董事会本源属性——独立性的阐释,提出了董事会独立性的概念框架,为董事会运作中存在的一些问题提供一个理论基础,并以期指导董事会运作实践。
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| 关 键 词： | 董事会 公司治理 董事会独立性 |
Research on the Independence of Board of Directors |
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| Wang Bin.Research on the Independence of Board of Directors[J].Accounting Research,2006,16(5):25-30. |
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| Authors: | Wang Bin |
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| Abstract: | The paper seeks to provide a conception framework on the independence of Board of Directors,reinforcing that the independence is the embryonic characteristic of the Board.Therefore,this attribute will provide the rationale for the Board while it solving its opera- tional problems encountered,hoping to serve as a guideline for functioning of the Board in China. |
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