商业经济与管理

传统公司治理结构中董事会被定位于向股东会负责的下属性机构,但随着社会经济的发展,股东会中心主义的公司治理结构呈现出不符合实际需要的弊端。现代公司法的发展趋势是公司权力重心从股东会中心主义向董事会中心主义的转移,因为后者更能满足公司规模扩大和资本市场发展所提出的专业化和效率化的需求。这一变化趋势对公司法研究者和立法者的启示是公司董事的内涵和责任需要适当扩大、公司监管的重点应当做出相应调整。

In the traditional corporate governance structure,the board of administration is viewed as the sub-structure of the shareholder's meeting.However,the deficiency of the shareholder-centered corporate governance has manifested due to the development of social economy.The trend of modern corporation law is the transfer of corporate authority center from the shareholder's meeting to the board,as the latter is more professional and efficient.This trend has enlightened the researchers and legislators that the emphases of corporate supervision should be modulated accordingly,and the connotation and responsibilities of directors should be extended properly.