中、日独立董事制度比较研究

中国和日本在本世纪初分别引入了独立董事制度,但其实施效果却各不相同。本文从两个国家公司治理模式、移植进程中立法方式以及实施效果进行对比分析。最后得出本文结论:日本移植该制度所采用柔性的选择机制,更有利于新制度的移植和长效发展,这样的移植方式对我国完善公司治理有一定的借鉴意义。

China and Japan independent director system's comparison research

In the early of this century,China and Japan introduced independent director system.But they have different effect.The paper comparas the differecees from corporate governance modes,the process of transplantation and the implementation effect of inde-pendent director system,in order to find key factors between the two countries in implementing the independent director system.In the end,the paper makes this conclusion: the flexible selection mechanism in Japanese transplantation is more advantageous to the n...