公司治理机制中董事会的角色功能定位分析

企业是社会委托代理网络的一个子网,而董事会又是企业这个子网中众多委托代理链指向的共同结点。在股东会—董事会、董事会—经理层、股东会—经理层与股东会—监事会等委托代理链中,董事会分别是受托人、委托人、第三方,分别扮演利益代表者、资源控制者、利益协调者的角色,主要发挥战略决策、经营管理、检查监督的功能。有公司股权结构、治理目标等因素将影响董事会的角色与功能的定位。

Analysis of the Function of Board of Directors in Corporate Governance

Enterprise is a sub network of the social clientage network,and the board of directors is a collective node in the numerous clientage chains in corporate governance structure.In the clientage chain between the board of shareholders and the board of directors,the board of directors and managers,the board of shareholders and managers or the board of shareholders and the board of supervisors,the board of directors play the roles of an assignee,a consigner and the third party respectively.The board of directors functions in strategic decision making,management,administration,coordination and supervision.The factors that influence the roles and functions of the board of directors are ownership structure and corporate governance goal.