董(dong)事(shi)會(hui)(hui)的類型:形式上(shang)差異(yi)(yi),功(gong)能上(shang)趨同 。世界各國之間,公司董(dong)事(shi)會(hui)(hui)采取的結(jie)構差異(yi)(yi)很大。大致上(shang)可以概括為四種主(zhu)要(yao)類型。不(bu)過,雖然董(dong)事(shi)會(hui)(hui)只有四種類型而(er)且即使是(shi)(shi)這(zhe)四種類的董(dong)事(shi)會(hui)(hui)在(zai)功(gong)能上(shang)也驚人地相似,在(zai)結(jie)構上(shang)也只有相對(dui)較(jiao)小的差異(yi)(yi),但(dan)劃分出四種類型還是(shi)(shi)有意(yi)義的。大多數差異(yi)(yi)主(zhu)要(yao)表(biao)現(xian)在(zai)國內政治環(huan)境(jing)的影(ying)響方面,而(er)非董(dong)事(shi)會(hui)(hui)本(ben)身(shen)。我們只要(yao)對(dui)世界上(shang)典(dian)型的董(dong)事(shi)會(hui)(hui)結(jie)構進行(xing)調查就會(hui)(hui)明(ming)白(bai)個中原因。
“非(fei)(fei)執(zhi)(zhi)行(xing)(xing)”董事(shi)(shi)(shi)(shi)會(hui)(hui)(hui) “非(fei)(fei)執(zhi)(zhi)行(xing)(xing)”董事(shi)(shi)(shi)(shi)會(hui)(hui)(hui)完全由非(fei)(fei)執(zhi)(zhi)行(xing)(xing)董事(shi)(shi)(shi)(shi),也就是(shi)獨(du)立董事(shi)(shi)(shi)(shi)組(zu)(zu)成(cheng)(cheng),非(fei)(fei)執(zhi)(zhi)行(xing)(xing)董事(shi)(shi)(shi)(shi)先就公(gong)(gong)司(si)(si)的(de)(de)(de)政(zheng)策和戰略(lve)做出(chu)(chu)決策,然后把這些政(zheng)策和戰略(lve)交由首席執(zhi)(zhi)行(xing)(xing)官(guan)(guan)(guan)貫徹(che)執(zhi)(zhi)行(xing)(xing),自己(ji)則只保留對組(zu)(zu)織的(de)(de)(de)未(wei)來發展給出(chu)(chu)指導方(fang)向的(de)(de)(de)責(ze)任和義務。這種責(ze)任分(fen)配方(fang)式往(wang)往(wang)會(hui)(hui)(hui)拉開(kai)董事(shi)(shi)(shi)(shi)會(hui)(hui)(hui)與業務運營第(di)一線之(zhi)間(jian)的(de)(de)(de)距離,當(dang)首席執(zhi)(zhi)行(xing)(xing)官(guan)(guan)(guan)不是(shi)董事(shi)(shi)(shi)(shi)會(hui)(hui)(hui)的(de)(de)(de)正式成(cheng)(cheng)員時尤其(qi)如(ru)此。即使首席執(zhi)(zhi)行(xing)(xing)官(guan)(guan)(guan)是(shi)董事(shi)(shi)(shi)(shi)會(hui)(hui)(hui)的(de)(de)(de)一員,也會(hui)(hui)(hui)出(chu)(chu)現(xian)其(qi)他問題。假如(ru)首席執(zhi)(zhi)行(xing)(xing)官(guan)(guan)(guan)是(shi)董事(shi)(shi)(shi)(shi)會(hui)(hui)(hui)里*一位高級管理人員,那么他在(zai)(zai)企業中擁有的(de)(de)(de)權力就特別大,因為(wei)他控制著進出(chu)(chu)董事(shi)(shi)(shi)(shi)會(hui)(hui)(hui)的(de)(de)(de)信息,這可能會(hui)(hui)(hui)使公(gong)(gong)司(si)(si)處于極其(qi)危險的(de)(de)(de)狀況,這種狀況如(ru)果持續下(xia)去的(de)(de)(de)話甚至可能對整個(ge)公(gong)(gong)司(si)(si)造(zao)成(cheng)(cheng)破(po)壞。杰克(ke)·韋爾奇(Jack Welch)在(zai)(zai)描(miao)繪他接管通(tong)用(yong)(yong)電(dian)氣(qi)公(gong)(gong)司(si)(si)時說,“當(dang)時的(de)(de)(de)通(tong)用(yong)(yong)電(dian)氣(qi)公(gong)(gong)司(si)(si)對首席執(zhi)(zhi)行(xing)(xing)官(guan)(guan)(guan)畢恭畢敬(jing),對客戶卻(que)不理不睬”。
非(fei)執行董(dong)事(shi)(shi)會在*十分常見,在我看來,許(xu)多股東對于首(shou)席執行官獨享(xiang)(xiang)過多權(quan)力以(yi)及董(dong)事(shi)(shi)會內(nei)缺乏建設性的(de)(de)(de)(de)批評意見而大為憤怒。安然事(shi)(shi)件發生后,大家如今都(dou)承認*很(hen)多企業問題(ti)就(jiu)(jiu)出在首(shou)席執行官兼任董(dong)事(shi)(shi)長,一(yi)個人享(xiang)(xiang)受著(zhu)兩(liang)份薪(xin)水(shui)的(de)(de)(de)(de)待(dai)遇上。隨著(zhu)時間的(de)(de)(de)(de)推(tui)移,這(zhe)種權(quan)力過于集(ji)中于一(yi)個人身上的(de)(de)(de)(de)現象必然會導致腐敗間題(ti),同時也會削弱(ruo)董(dong)事(shi)(shi)會的(de)(de)(de)(de)作用(yong),把董(dong)事(shi)(shi)會變成一(yi)種被(bei)動接(jie)受者的(de)(de)(de)(de)角(jiao)色(se)。這(zhe)種情況(kuang)在全(quan)世界很(hen)多的(de)(de)(de)(de)公共(gong)服務或(huo)半公共(gong)服務部門(men)董(dong)事(shi)(shi)會中也相當普遍,這(zhe)類(lei)董(dong)事(shi)(shi)會的(de)(de)(de)(de)顯(xian)著(zhu)特征就(jiu)(jiu)是(shi)董(dong)事(shi)(shi)會非(fei)常需要沒有利害關系的(de)(de)(de)(de)獨立董(dong)事(shi)(shi)。
執(zhi)行(xing)董(dong)(dong)(dong)事(shi)(shi)(shi)(shi)(shi)(shi)會 這(zhe)類(lei)董(dong)(dong)(dong)事(shi)(shi)(shi)(shi)(shi)(shi)會最普遍,世界上許多家(jia)族式企(qi)(qi)(qi)業、所有(you)者控制的(de)(de)企(qi)(qi)(qi)業以及跨國(guo)公司(si)(si)(si)的(de)(de)分公司(si)(si)(si)都采用這(zhe)類(lei)董(dong)(dong)(dong)事(shi)(shi)(shi)(shi)(shi)(shi)會結(jie)構。這(zhe)類(lei)董(dong)(dong)(dong)事(shi)(shi)(shi)(shi)(shi)(shi)在(zai)隨時掌(zhang)握企(qi)(qi)(qi)業內部(bu)運轉狀況方面的(de)(de)能力很強,因為(wei)董(dong)(dong)(dong)事(shi)(shi)(shi)(shi)(shi)(shi)會成員(yuan)是(shi)(shi)(shi)以高級管(guan)理(li)人(ren)(ren)員(yuan)為(wei)主(zhu)(zhu),而不(bu)是(shi)(shi)(shi)以真(zhen)正“董(dong)(dong)(dong)事(shi)(shi)(shi)(shi)(shi)(shi)”為(wei)主(zhu)(zhu),而且(qie)即便(bian)是(shi)(shi)(shi)執(zhi)行(xing)董(dong)(dong)(dong)事(shi)(shi)(shi)(shi)(shi)(shi),一(yi)般也把自(zi)己看成是(shi)(shi)(shi)“首(shou)席執(zhi)行(xing)官”。但是(shi)(shi)(shi),董(dong)(dong)(dong)事(shi)(shi)(shi)(shi)(shi)(shi)們通過發表(biao)自(zi)己的(de)(de)獨(du)(du)立見解,開誠(cheng)布公地用批判的(de)(de)眼光對董(dong)(dong)(dong)事(shi)(shi)(shi)(shi)(shi)(shi)會提案(an)進行(xing)審查,來行(xing)使(shi)白己的(de)(de)受(shou)托職(zhi)責(ze)的(de)(de)可能性(xing)就(jiu)(jiu)大大降低(di)了(le)。如(ru)果“董(dong)(dong)(dong)事(shi)(shi)(shi)(shi)(shi)(shi)長”是(shi)(shi)(shi)來自(zi)公司(si)(si)(si)總(zong)部(bu)的(de)(de)-位(wei)高級管(guan)理(li)人(ren)(ren)員(yuan),他(ta)就(jiu)(jiu)主(zhu)(zhu)要負責(ze)監(jian)督公司(si)(si)(si)總(zong)部(bu)戰略的(de)(de)執(zhi)行(xing)情況,而不(bu)會把公司(si)(si)(si)利(li)益放在(zai)首(shou)位(wei),那他(ta)行(xing)使(shi)獨(du)(du)立董(dong)(dong)(dong)事(shi)(shi)(shi)(shi)(shi)(shi)職(zhi)責(ze)的(de)(de)可能性(xing)就(jiu)(jiu)更(geng)低(di)了(le)。在(zai)這(zhe)種情況下,如(ru)果董(dong)(dong)(dong)事(shi)(shi)(shi)(shi)(shi)(shi)長希望保住自(zi)己在(zai)總(zong)部(bu)的(de)(de)職(zhi)位(wei),他(ta)這(zhe)么(me)做(zuo)無疑(yi)是(shi)(shi)(shi)正確的(de)(de),但假(jia)如(ru)他(ta)們最終因沒有(you)適當履行(xing)這(zhe)個(ge)特定“子”公司(si)(si)(si)董(dong)(dong)(dong)事(shi)(shi)(shi)(shi)(shi)(shi)的(de)(de)職(zhi)責(ze)而受(shou)到指控,他(ta)們就(jiu)(jiu)會發現(xian)自(zi)己其實(shi)犯了(le)根本性(xing)的(de)(de)錯(cuo)誤(wu),因為(wei)董(dong)(dong)(dong)事(shi)(shi)(shi)(shi)(shi)(shi)的(de)(de)主(zhu)(zhu)要職(zhi)責(ze)就(jiu)(jiu)是(shi)(shi)(shi)作(zuo)為(wei)一(yi)個(ge)獨(du)(du)立的(de)(de)法津實(shi)體(ti)來對待公司(si)(si)(si),他(ta)們若做(zuo)不(bu)到這(zhe)一(yi)點(dian),就(jiu)(jiu)必須(xu)離(li)開董(dong)(dong)(dong)事(shi)(shi)(shi)(shi)(shi)(shi)會。
通常(chang)這類(lei)(lei)董(dong)(dong)(dong)事(shi)(shi)會(hui)(hui)監控外部(bu)環境的(de)能力較(jiao)(jiao)弱(ruo),因為顯然這類(lei)(lei)董(dong)(dong)(dong)事(shi)(shi)會(hui)(hui)結構比較(jiao)(jiao)單一,董(dong)(dong)(dong)事(shi)(shi)們一般不太發表什么批評意(yi)見,也(ye)不進(jin)行(xing)激烈的(de)討(tao)淪,所以這種董(dong)(dong)(dong)事(shi)(shi)會(hui)(hui)的(de)成(cheng)員資格、假設和(he)思維(wei)風格很容易“克隆”。通常(chang)是管(guan)理(li)(li)董(dong)(dong)(dong)事(shi)(shi)和(he)首席執行(xing)官占主導地位,同(tong)時承擔董(dong)(dong)(dong)事(shi)(shi)長(chang)的(de)角色。如果存在外部(bu)董(dong)(dong)(dong)事(shi)(shi)長(chang)的(de)話,他(ta)(她(ta))與(yu)董(dong)(dong)(dong)事(shi)(shi)會(hui)(hui)間的(de)關系(xi)就很難處(chu)理(li)(li)了,因為管(guan)理(li)(li)董(dong)(dong)(dong)事(shi)(shi)是其他(ta)董(dong)(dong)(dong)事(shi)(shi)的(de)上司,所以外部(bu)董(dong)(dong)(dong)事(shi)(shi)長(chang)如果進(jin)行(xing)爭論和(he)提出(chu)質疑的(de)話,就有(you)可能遭到眾“執行(xing)董(dong)(dong)(dong)事(shi)(shi)”的(de)排擠(ji),因為這些執行(xing)董(dong)(dong)(dong)事(shi)(shi)希望與(yu)管(guan)理(li)(li)董(dong)(dong)(dong)事(shi)(shi)之間維(wei)持有(you)利的(de)政(zheng)治關系(xi)。
監事會
業務董事會
雙(shuang)層(ceng)董(dong)(dong)(dong)事(shi)(shi)(shi)會(hui)(hui)(hui)(hui)或(huo)參(can)議院(yuan)式(shi)董(dong)(dong)(dong)事(shi)(shi)(shi)會(hui)(hui)(hui)(hui) 這(zhe)(zhe)(zhe)類董(dong)(dong)(dong)事(shi)(shi)(shi)會(hui)(hui)(hui)(hui)在(zai)(zai)(zai)德國、荷(he)蘭、印度尼西亞(ya)和法(fa)國等國家比較(jiao)(jiao)常(chang)見(jian),歐盟已經提議把這(zhe)(zhe)(zhe)類董(dong)(dong)(dong)事(shi)(shi)(shi)會(hui)(hui)(hui)(hui)作為歐盟各(ge)國董(dong)(dong)(dong)事(shi)(shi)(shi)會(hui)(hui)(hui)(hui)的(de)通用模式(shi)。在(zai)(zai)(zai)這(zhe)(zhe)(zhe)類董(dong)(dong)(dong)事(shi)(shi)(shi)會(hui)(hui)(hui)(hui)結(jie)構中,“高層(ceng)”董(dong)(dong)(dong)事(shi)(shi)(shi)會(hui)(hui)(hui)(hui)處理政(zheng)策(ce)和戰(zhan)略(lve)問題,而低層(ceng)董(dong)(dong)(dong)事(shi)(shi)(shi)會(hui)(hui)(hui)(hui)則代表(biao)公(gong)司的(de)不(bu)同利(li)(li)益(yi)(yi)。監事(shi)(shi)(shi)會(hui)(hui)(hui)(hui)就(jiu)(jiu)是(shi)負責在(zai)(zai)(zai)中長期內把董(dong)(dong)(dong)事(shi)(shi)(shi)會(hui)(hui)(hui)(hui)的(de)戰(zhan)略(lve)意(yi)圖傳達給執行(xing)董(dong)(dong)(dong)事(shi)(shi)(shi)會(hui)(hui)(hui)(hui),以(yi)及(ji)從執行(xing)董(dong)(dong)(dong)事(shi)(shi)(shi)會(hui)(hui)(hui)(hui)獲得公(gong)司業(ye)績數據,了解政(zheng)策(ce)和戰(zhan)略(lve)的(de)實(shi)(shi)施(shi)情(qing)況。盡管在(zai)(zai)(zai)理論上(shang)來說,雙(shuang)層(ceng)董(dong)(dong)(dong)事(shi)(shi)(shi)會(hui)(hui)(hui)(hui)或(huo)參(can)議院(yuan)式(shi)董(dong)(dong)(dong)事(shi)(shi)(shi)會(hui)(hui)(hui)(hui)結(jie)均比較(jiao)(jiao)穩(wen)固,但(dan)很(hen)(hen)難做到像預期的(de)那樣(yang)好(hao),尤其(qi)是(shi)在(zai)(zai)(zai)德國和法(fa)國,董(dong)(dong)(dong)事(shi)(shi)(shi)會(hui)(hui)(hui)(hui)承受的(de)壓力(li)很(hen)(hen)大,因為:第一,如果(guo)每個“獨立”董(dong)(dong)(dong)事(shi)(shi)(shi)實(shi)(shi)際上(shang)是(shi)彼此利(li)(li)益(yi)(yi)相關的(de)股東和銀行(xing)或(huo)工(gong)會(hui)(hui)(hui)(hui)的(de)代表(biao),那么監事(shi)(shi)(shi)會(hui)(hui)(hui)(hui)的(de)公(gong)正性(xing)就(jiu)(jiu)很(hen)(hen)容(rong)易(yi)(yi)受到損害;第二,這(zhe)(zhe)(zhe)兩類董(dong)(dong)(dong)事(shi)(shi)(shi)會(hui)(hui)(hui)(hui)很(hen)(hen)容(rong)易(yi)(yi)演變成(cheng)區域性(xing)或(huo)全(quan)國性(xing)的(de)政(zheng)黨政(zheng)治,他們會(hui)(hui)(hui)(hui)為各(ge)自代表(biao)的(de)利(li)(li)益(yi)(yi)集團發生沖突(tu),雙(shuang)方的(de)主(zhu)要注意(yi)力(li)都沒有放在(zai)(zai)(zai)他們對特定組織的(de)受托(tuo)職(zhi)責,以(yi)及(ji)組織的(de)微觀政(zheng)治層(ceng)面上(shang)。這(zhe)(zhe)(zhe)樣(yang)就(jiu)(jiu)有可(ke)能出現一類董(dong)(dong)(dong)事(shi)(shi)(shi)排擠另一類董(dong)(dong)(dong)事(shi)(shi)(shi)的(de)情(qing)況,在(zai)(zai)(zai)這(zhe)(zhe)(zhe)種情(qing)況下,兩類董(dong)(dong)(dong)事(shi)(shi)(shi)為了爭權奪(duo)利(li)(li)就(jiu)(jiu)會(hui)(hui)(hui)(hui)忽視為實(shi)(shi)現共(gong)同目(mu)標而努(nu)力(li)。
除(chu)了(le)(le)(le)“代表”各(ge)自(zi)的利益集團之外,采用這種(zhong)(zhong)雙(shuang)層(ceng)董事會還(huan)存(cun)在政(zheng)治和商業原因。在一些歐(ou)洲國家(jia),特別(bie)是(shi)法國和北(bei)歐(ou)國家(jia),這種(zhong)(zhong)董事會結構是(shi)為了(le)(le)(le)加強雙(shuang)層(ceng)股票投票的概念。這此歐(ou)盟國家(jia)在努力改(gai)革跨國收購法案(an)的過(guo)程(cheng)中,極(ji)力保留其(qi)他國家(jia)眼中的對投票權的不(bu)公平(ping)限制條件,因為是(shi)它賦予了(le)(le)(le)“第(di)一層(ceng)”股東這種(zhong)(zhong)強大的優勢。
雙(shuang)(shuang)層董事會又可以分為縱(zong)向雙(shuang)(shuang)會制和平行雙(shuang)(shuang)會制。
縱(zong)向(xiang)雙(shuang)會(hui)制(zhi):監督(du)(du)(du)功(gong)能和(he)管理功(gong)能分設(she)。監督(du)(du)(du)董(dong)(dong)(dong)(dong)事(shi)會(hui)或(huo)者說(shuo)“上層(ceng)”,由股東選舉產(chan)生,全部(bu)是(shi)非執行人(ren)員,一般主要(yao)關注于督(du)(du)(du)導公司管理層(ceng)。“下(xia)層(ceng)”或(huo)者說(shuo)管理董(dong)(dong)(dong)(dong)事(shi)會(hui),由執行人(ren)員組成(cheng),由上層(ceng)的(de)監督(du)(du)(du)董(dong)(dong)(dong)(dong)事(shi)會(hui)選聘。該(gai)模式(shi)可(ke)以(yi)在(zai)歐洲(zhou)大陸國(guo)家(jia)找到,如德(de)國(guo)和(he)荷蘭。在(zai)德(de)國(guo),資(zi)金提(ti)供者代表如銀行,和(he)勞工代表在(zai)監督(du)(du)(du)董(dong)(dong)(dong)(dong)事(shi)會(hui)中(zhong)擁有(you)(you)席(xi)位。法國(guo)公司分為兩種(zhong)模式(shi),大型公司多采用縱(zong)向(xiang)雙(shuang)會(hui)制(zhi),中(zhong)小型公司多采用單層(ceng)董(dong)(dong)(dong)(dong)事(shi)會(hui)制(zhi)。縱(zong)向(xiang)雙(shuang)會(hui)制(zhi)的(de)一個關鍵特征是(shi)上層(ceng)的(de)監督(du)(du)(du)董(dong)(dong)(dong)(dong)事(shi)會(hui)擁有(you)(you)任命和(he)撤換(huan)下(xia)層(ceng)的(de)管理董(dong)(dong)(dong)(dong)事(shi)會(hui)成(cheng)員的(de)權力,這使其與獨立董(dong)(dong)(dong)(dong)事(shi)日益增多的(de)單層(ceng)董(dong)(dong)(dong)(dong)事(shi)會(hui)制(zhi)之間在(zai)功(gong)能上是(shi)明顯(xian)趨(qu)同的(de)。
平(ping)行(xing)雙會(hui)制(zhi)(zhi):監督功(gong)能(neng)(neng)(neng)和(he)管(guan)理(li)(li)功(gong)能(neng)(neng)(neng)分設(she)。“董事會(hui)”主(zhu)要(yao)執行(xing)管(guan)理(li)(li)功(gong)能(neng)(neng)(neng),同(tong)時負有對經(jing)理(li)(li)層的監控(kong)職能(neng)(neng)(neng),與董事會(hui)地位平(ping)行(xing)的監事會(hui)沒有管(guan)理(li)(li)功(gong)能(neng)(neng)(neng),只(zhi)是執行(xing)對董事會(hui)和(he)經(jing)理(li)(li)層進行(xing)監督的功(gong)能(neng)(neng)(neng)。雖然這(zhe)(zhe)種平(ping)行(xing)雙會(hui)制(zhi)(zhi)和(he)上(shang)面(mian)的縱向雙會(hui)制(zhi)(zhi)都(dou)可以歸為雙會(hui)制(zhi)(zhi),但(dan)是二者之(zhi)間有著(zhu)本(ben)質(zhi)性的不同(tong)。這(zhe)(zhe)里的監事會(hui)和(he)董事會(hui)成(cheng)員(yuan)均由股東選(xuan)舉(ju)產生,地位平(ping)等,誰也(ye)不能(neng)(neng)(neng)撤(che)換誰。中國(guo)和(he)中國(guo)臺灣省都(dou)屬于這(zhe)(zhe)種類型。
日本(ben)2002年公(gong)(gong)(gong)(gong)司(si)法改(gai)革之(zhi)后,有兩種董(dong)(dong)(dong)事(shi)(shi)(shi)會(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)類型。一(yi)(yi)種是(shi)(shi)“委(wei)(wei)員會(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)制(zhi)公(gong)(gong)(gong)(gong)司(si)”,不(bu)設(she)(she)(she)監(jian)事(shi)(shi)(shi)會(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui),但要(yao)在(zai)董(dong)(dong)(dong)事(shi)(shi)(shi)會(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)下設(she)(she)(she)立由(you)外部董(dong)(dong)(dong)事(shi)(shi)(shi)任職的(de)(de)(de)審計、薪酬和提(ti)名等三個(ge)法定(ding)的(de)(de)(de)董(dong)(dong)(dong)事(shi)(shi)(shi)會(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)委(wei)(wei)員會(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui),可以歸為(wei)上面(mian)的(de)(de)(de)單(dan)層董(dong)(dong)(dong)事(shi)(shi)(shi)會(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)制(zhi)。日本(ben)的(de)(de)(de)委(wei)(wei)員會(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)制(zhi)公(gong)(gong)(gong)(gong)司(si)董(dong)(dong)(dong)事(shi)(shi)(shi)會(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)與(yu)歐*家(jia)的(de)(de)(de)單(dan)層董(dong)(dong)(dong)事(shi)(shi)(shi)會(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)制(zhi)之(zhi)間的(de)(de)(de)一(yi)(yi)個(ge)差(cha)異是(shi)(shi),前者(zhe)的(de)(de)(de)審計、薪酬和提(ti)名等三個(ge)董(dong)(dong)(dong)事(shi)(shi)(shi)會(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)委(wei)(wei)員會(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)是(shi)(shi)公(gong)(gong)(gong)(gong)司(si)法定(ding)機關,后者(zhe)的(de)(de)(de)所有董(dong)(dong)(dong)事(shi)(shi)(shi)會(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)委(wei)(wei)員會(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)均非公(gong)(gong)(gong)(gong)司(si)法定(ding)機關,而是(shi)(shi)源(yuan)于(yu)交(jiao)易所上市規則或(huo)者(zhe)公(gong)(gong)(gong)(gong)司(si)治理*實踐的(de)(de)(de)要(yao)求。日本(ben)的(de)(de)(de)傳統型公(gong)(gong)(gong)(gong)司(si),要(yao)設(she)(she)(she)立平行(xing)的(de)(de)(de)董(dong)(dong)(dong)事(shi)(shi)(shi)會(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)和監(jian)事(shi)(shi)(shi)會(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui),屬(shu)于(yu)平行(xing)雙會(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)制(zhi)類型。這類與(yu)董(dong)(dong)(dong)事(shi)(shi)(shi)會(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)平行(xing)設(she)(she)(she)立監(jian)事(shi)(shi)(shi)會(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)的(de)(de)(de)日本(ben)公(gong)(gong)(gong)(gong)司(si)董(dong)(dong)(dong)事(shi)(shi)(shi)會(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui),與(yu)中國的(de)(de)(de)平行(xing)雙會(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)制(zhi)之(zhi)間,也有一(yi)(yi)個(ge)差(cha)異,就是(shi)(shi)日本(ben)不(bu)要(yao)求這類公(gong)(gong)(gong)(gong)司(si)董(dong)(dong)(dong)事(shi)(shi)(shi)會(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)再設(she)(she)(she)立法定(ding)的(de)(de)(de)董(dong)(dong)(dong)事(shi)(shi)(shi)會(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)委(wei)(wei)員會(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui),尤(you)其是(shi)(shi)不(bu)需要(yao)再設(she)(she)(she)立董(dong)(dong)(dong)事(shi)(shi)(shi)會(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)的(de)(de)(de)審計委(wei)(wei)員會(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)。這類公(gong)(gong)(gong)(gong)司(si)的(de)(de)(de)董(dong)(dong)(dong)事(shi)(shi)(shi)會(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)委(wei)(wei)員會(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)(hui)設(she)(she)(she)立屬(shu)于(yu)公(gong)(gong)(gong)(gong)司(si)的(de)(de)(de)自愿行(xing)為(wei)。
獨立董事
董事長
管理董事
“執(zhi)行”董事(shi)
單(dan)層董(dong)(dong)(dong)事(shi)(shi)會(hui) 在(zai)英國(guo)和(he)其(qi)他英聯邦國(guo)家,這(zhe)(zhe)種(zhong)(zhong)單(dan)層董(dong)(dong)(dong)事(shi)(shi)會(hui)結構(gou)最為典(dian)型,這(zhe)(zhe)種(zhong)(zhong)董(dong)(dong)(dong)事(shi)(shi)會(hui)結構(gou)的實質(zhi)在(zai)于所有董(dong)(dong)(dong)事(shi)(shi)在(zai)法律(lv)上都(dou)是平等的,對(dui)于企業的績(ji)效(xiao)必須承擔同樣(yang)的責任和(he)義(yi)務(wu),同時(shi)還假定,在(zai)首席執(zhi)行(xing)官或管理(li)董(dong)(dong)(dong)事(shi)(shi)領導下的“執(zhi)行(xing)董(dong)(dong)(dong)事(shi)(shi)”應(ying)負(fu)責對(dui)企業運(yun)營情況進行(xing)監督,并負(fu)責批準(zhun)和(he)執(zhi)行(xing)這(zhe)(zhe)些戰略(lve),同時(shi)“獨立(li)”非(fei)執(zhi)行(xing)董(dong)(dong)(dong)事(shi)(shi)也要(yao)通過制定政(zheng)策(ce)、承擔義(yi)務(wu),同時(shi)討(tao)論執(zhi)行(xing)董(dong)(dong)(dong)事(shi)(shi)的工作(zuo)和(he)績(ji)效(xiao),并提出建設性(xing)的批評意見,來為公司(si)創造(zao)價值。因此獨立(li)董(dong)(dong)(dong)事(shi)(shi)對(dui)這(zhe)(zhe)種(zhong)(zhong)單(dan)層結構(gou)的董(dong)(dong)(dong)事(shi)(shi)會(hui)的績(ji)效(xiao)和(he)協調一致起(qi)著十分重(zhong)要(yao)的作(zuo)用(yong),能(neng)夠使股(gu)東和(he)其(qi)他利益(yi)相關者的利益(yi)得到尊重(zhong)和(he)保護。
但這種(zhong)董(dong)事(shi)(shi)(shi)會(hui)結構也(ye)有(you)明顯的(de)缺陷(xian),就是過于依賴于“執行(xing)”董(dong)事(shi)(shi)(shi)和(he)獨立董(dong)事(shi)(shi)(shi)在董(dong)事(shi)(shi)(shi)會(hui)的(de)真正獨立性。也(ye)就是說,對所有(you)的(de)利益相關者,這兩類董(dong)事(shi)(shi)(shi)的(de)甄(zhen)選、能(neng)力培(pei)訓、評價和(he)解雇等都是特別重(zhong)要的(de)問題,董(dong)事(shi)(shi)(shi)的(de)績效標準需要得(de)到所有(you)董(dong)事(shi)(shi)(shi)的(de)同意,系統也(ye)必(bi)須由所有(you)董(dong)事(shi)(shi)(shi)來(lai)建(jian)立,然后由董(dong)事(shi)(shi)(shi)長負責(ze)維(wei)護。
在(zai)董(dong)(dong)事(shi)會(hui)層面上,培訓執行董(dong)(dong)事(shi)具有(you)相對獨(du)立的思想是十分困(kun)難的,但也并非不(bu)可(ke)能(neng)。然(ran)而,在(zai)世界(jie)各國(guo)的董(dong)(dong)事(shi)會(hui)模(mo)式中(zhong),單層董(dong)(dong)事(shi)會(hui)結(jie)構最有(you)可(ke)能(neng)具備自我糾止、解決董(dong)(dong)事(shi)四(si)項困(kun)境、保持企業(ye)生態平衡(heng)的能(neng)力(li)。預測目前在(zai)德國(guo)、法國(guo)甚至在(zai)日本關(guan)于董(dong)(dong)事(shi)會(hui)的討論中(zhong),最后很(hen)有(you)可(ke)能(neng)都趨向于這(zhe)種單層的董(dong)(dong)事(shi)會(hui)模(mo)式。
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