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独立董事制度建设中英文外文文献翻译?(含:英文原文及中文译文)
英文原文 Concerning the construction of the system of independent directors
T Fujioka
Abstract
This paper from the pay system of independent directors incentive and restrictive effects of perspective, choosing the personnel of the independent directors, compensation development, performance appraisal, pay cash, supervision and safeguard mechanism, and several other aspects of direct and indirect remuneration system compare the pay system to better improve the salary system of independent directors, and strengthen the incentives of independent directors.
In practice, at home and abroad in listed companies pay for independent directors is to take direct pay system, but the pay system directly to the practice effect in China is not satisfactory in solving the problem of internal control to safeguard the rights and interests of minority shareholders should not play functions. With the drawbacks of direct pay system is showing, and some scholars have suggested the implementation of indirect compensation system. This article on the comparison, especially from the perspective of incentives and constraints to analyze the Independent Director System direction.
Keywords: Independent Directors, Direct Compensation, Indirect Compensation, Incentives and Constraints
1 Overview of Direct Remuneration System and Indirect Remuneration System
The direct remuneration system means that independent directors are involved in company affairs as outsiders, but they directly receive remuneration from the company together with company insiders. In the indirect remuneration system, although independent directors are involved in company affairs as outsiders, they perform duties such as supervising the insider’s business decisions, improving the scientific nature of decision-making, protecting the rights and interests of small and medium shareholders, and other stakeholders’ interests, but their labor remuneration does not come from the company. It is collected di
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