外部董事

我一直建议CEO们到其他公司担任外部董事。

One of the things I always suggest to CEOs is that they be an outside director for one company that is not their own .

论我国国有独资公司外部董事制度

Discussion on Outside Director System in Exclusively State-owned Companies

董事会的成员主要包括：CEO，外部董事，内部董事。

The board consists of a CEO , outside directors , and inside directors .

而外部董事则运用特定的信息提示，把原因归于外部环境因素或CEO本身。

Outside directors will use specific informational cues to attribute poor performance either to industry / environmental factors or to CEO .

CEO薪酬和独立董事比率正相关，外部董事有利于促进CEO激励薪酬的采用，并且外部董事比例和激励薪酬之间存在正相关关系。

CEO pay is positively related to the ratio of independent directors , outside directors help to promote the adoption of CEO incentive compensation , and the proportion of outside directors and incentive compensation are positively correlated .

独立董事的内涵不同于外部董事和非执行董事，三者不能混为一谈。

The connotation of independent directors is unlike outside directors and non-executive directors .

我通常建议只担当一家公司的外部董事。

I usually recommend only one outside board .

相比，非欺诈性公司独立的外部董事比例较高。

No-fraud matching companies had a higher percentage of outside directors that were independent .

美国公司外部董事薪酬结构变更及其启示

The Structure Change of Outside Directors ' Compensation in US Companies and its Implication

家族公司治理机制的内在缺陷与引入外部董事的作用

The Function of Outsider - directors and the Inherent Defects of Family Companies Governance Mechanism

设立外部董事，强化董事会职能；

Second , establish external directors and strengthen the function of the board of directors .

这些问题可以通过任命专业外部董事来解决与外部审计员差不多。

These problems could be solved by creating professional external directors , much like external auditors .

外部董事制度还具有提高股东财富，减少财务报告舞弊等作用。

It also can help to increase wealth for shareholders and reduce malpractices in accounting statements .

外部董事与审计意见

Outside Directors and Audit Opinion

希望在困难时期留住其外部董事的公司，也许得创造出激励措施。

Firms who want to keep their outside directors through tough times may have to create incentives .

本文对近十年来美国公众公司外部董事薪酬结构变化的背景、内容与结果进行了研究。

This article is to study the structure change of outside directors ' compensation at US public companies .

否则，外部董事将会效仿西蒙斯的做法，如今，这在大学的校园里再次成为很常见的现象。

Otherwise outside directors will follow the example of MS Simmons , once again very popular on campus .

在此部分，本文依次对我国国有独资公司外部董事制度的产生背景、现有制度状况及发展历程进行了分析和总结，并重点分析了国有独资公司外部董事制度与独立董事制度之间的关系。

It elaborates the background of outside director system , current governing laws and regulations , and its history .

外部董事会成员可能缺乏对职员分析提出质疑所需的专业技能或独立信息。

External board members may lack expertise in the business or independent information on which to question staff analysis .

但在4名外部董事中，有两名是外交官，缺乏财务技能，实际上几乎什么都没改变。

But two of the four outsiders were former diplomats , lacking financial expertise , and little really changed .

甚至连最有经验的外部董事也发现，很难了解一家公司的真实情况。

Even the most experienced outside directors find it hard to know what is really going on in the company .

外部董事在董事会所占比例和董事会会议次数都和盈余管理行为没有明显关系。

The proportion of outsides on the board and the number of boards'meetings have no significant relationship with earnings management .

因此，在国有独资公司董事会的改革中，引入外部董事是必然之路，完善外部董事制度更是董事会改革的基础。

Therefore , the introduction of outside directors is inevitable road to reform the Board of Directors of state-owned company .

与此相应，外部董事，职工董事被不断引进，董事会的构成得以革新。

Accordingly , the gradual introduction of outside director and working staff director innovate the constitution of the directors board .

该公司任命外部董事进入董事会的做法，远早于奥林巴斯惨剧在日本引发全面企业改革。

It started appointing outside directors to its board long before the Olympus fiasco prompted wider corporate reform in Japan .

对国有中小企业实施管理层收购并引入职业化经理人和外部董事有助其治理结构优化。

The management purchase and the introduction of professional manager and outside director can help the optimization of its administrative structure .

从根本上讲，如果董事不受雇于公司，他就被认为是独立的或称为外部董事。

At a fundamental level , directors are considered independent or outside directors if they are not employed by the company .

在许多情况下，公司的外部董事与内部董事会成员关系友好，因此不愿坦率提出批评。

In many cases , external directors of companies are friendly with internal board members and thus avoid making frank criticism .

国有独资公司的外部董事制度在解决内部人控制、形成科学决策等方面发挥着重要的作用。

Outside directors system of the state-owned companies in the resolution of internal control , formed science policy plays an important role .

建立外部董事制度，是进一步完善国有控股上市公司治理结构的一项重要举措。

Establishing a system of external directors is an important measure to further improve the corporate governance structure of listed state-owned company .