英语翻译董事会作为公司治理的核心机制之一,在公司中是一个重要的决策和监督机构.建立一个规范而富有效率的董事会是构建现代公

英语翻译
董事会作为公司治理的核心机制之一,在公司中是一个重要的决策和监督机构.建立一个规范而富有效率的董事会是构建现代公司治理结构的关键.对现代企业制度而言,积极发挥董事会在公司治理中的作用及正确处理其与公司治理中其他组成部分之间的关系是公司制度得以较好发挥作用的中心课题和重要保证.现代公司治理问题往往是大股东与中小股东之间的代理问题.大股东不仅可以获取投资收益而且还通过侵蚀中小投资者利益.对现代企业而言董事会不仅是公司治理的重要组成部分,而且是公司内部治理结构的核心,我们一直通过董事会特征来对董事会治理机制进行研究,而获取不正当收益的多少可以作为董事会治理效益的反馈指标.
本文首先度董事会特征做了一个综述,再结合董事会特征对上市公司违规行为的影响做了简要分析,接着讨论了我国上市公司大股东隧道挖掘的特征及成因,再结合上市公司市场运作研究了董事会特征与上市公司隧道挖掘行为之间的影响,最后,总结本文研究结论并就如何改进董事会治理从而遏制大股东隧道挖掘给出政策性建议.

The board of directors as the core of company governance mechanism in one of the company is one of the important decision-making and supervision agencies.Establish a standardized and highly efficient board is constructing the modern corporation governance structure of the key.For the modern enterprise system is concerned,give full play to the directors at the corporate governance of the functions and deal with his and corporate governance in other part is the link between the company system to better the role of central subject and important guarantee.Modern company management problems is often a big shareholders medium and small shareholders between agency problems.Big shareholders can not only obtain investment income but also through erosion small investors interests.For the modern enterprise concerned board is not only an important part of corporate governance,and is the internal management structure of the core,we've been through the board of directors of board governance mechanism characteristic to study,and obtain illegitimate gains much can serve as board governance efficiency of feedback index.
This paper first degrees board feature made a review,coupled with the board of directors of the listed company violates compasses behavior characteristic,makes a brief analysis of the influence,and then discusses the listed companies in the big shareholders tunneling of characters and causes,coupled with the listed company market operation characteristics and studied the board of directors of listed companies between ACTS of tunneling influence,finally,summarizes research conclusion and paper on how to improve board governance curtailing big shareholders tunneling gives some policy Suggestions.