oecd公司治理準(zhǔn)則partii(中英文對(duì)照)

1、OECD公司治理準(zhǔn)則公司治理準(zhǔn)則I.確保有效的公司治理框架基礎(chǔ)確保有效的公司治理框架基礎(chǔ)EnsurethebasisfEffectiveCpateGovernance公司治理框架應(yīng)當(dāng)提升透明、有效的市場(chǎng)，遵循法治原則，明確規(guī)定不同的監(jiān)管、管理及執(zhí)行權(quán)力之間的責(zé)任劃分。Thecpategovernanceframewkshouldpromotetransparentefficientmarketsbeconsistentwiththeru

2、leoflawclearlyarticulatethedivisionofresponsibilitiesamongdifferentsupervisyregulatyenfcementauthitiesA、公司治理結(jié)構(gòu)的發(fā)展應(yīng)當(dāng)著眼于其對(duì)經(jīng)濟(jì)的全面發(fā)展、市場(chǎng)的統(tǒng)一、為市場(chǎng)參與者所創(chuàng)造的動(dòng)力和推動(dòng)透明有效的市場(chǎng)的影響上。Thecpategovernanceframewkshouldbedevelopedwithaviewtoitsimp

3、actonoveralleconomicperfmancemarketintegritytheincentivesitcreatesfmarketparticipantsthepromotionoftransparentefficientmarkets.B、在一法域內(nèi)，影響公司治理實(shí)踐的法律和規(guī)章要求應(yīng)當(dāng)符合法治原則，且是透明的、可執(zhí)行的。Thelegalregulatyrequirementsthataffectcpategovern

4、ancepracticesinajurisdictionshouldbeconsistentwiththeruleoflawtransparentenfceableC、在一法域內(nèi)，不同權(quán)力之間的職責(zé)劃分應(yīng)當(dāng)予以明確規(guī)定，且應(yīng)確保服務(wù)于公共利益。Thedivisionofresponsibilitiesamongdifferentauthitiesinajurisdictionshouldbeclearlyarticulatedensur

5、ethatthepublicinterestisservedD、監(jiān)管、管理及執(zhí)行機(jī)關(guān)應(yīng)當(dāng)具有威信、正直性及智識(shí)，以專(zhuān)業(yè)的、客觀的方式履行職責(zé)，而且他們的管控應(yīng)當(dāng)是及時(shí)的、透明的、且是經(jīng)充分解釋的。II.股東的權(quán)利及主要的所有者權(quán)能股東的權(quán)利及主要的所有者權(quán)能Therightsofshareholderskeyownershipfunctions公司治理框架應(yīng)當(dāng)能夠保護(hù)并便利于股東權(quán)利的行使Shareholdersshouldhaveth

6、eopptunitytoaskquestionstotheboardincludingquestionsrelatingtotheannualexternalaudittoplaceitemsontheagendaofgeneralmeetingstoproposeresolutionssubjecttoreasonablelimitations3.應(yīng)當(dāng)促進(jìn)股東有效地參與重要的公司治理決策，比如任命和選舉董事會(huì)成員。股東應(yīng)能使他們的意見(jiàn)

7、反映在董事會(huì)成員及高管人員的薪酬政策上。對(duì)董事會(huì)成員及雇員的股權(quán)補(bǔ)償計(jì)劃應(yīng)當(dāng)經(jīng)過(guò)股東批準(zhǔn)。Effectiveshareholderparticipationinkeycpategovernancedecisionssuchasthenominationelectionofboardmembersshouldbefacilitated.Shareholdersshouldbeabletomaketheirviewsknownonthere

8、munerationpolicyfboardmemberskeyexecutives.Theequitycomponentofcompensationschemesfboardmembersemployeesshouldbesubjecttoshareholderapproval4.股東可以親自投票，或者缺席投票。不管是親自投票或者是缺席投票，都應(yīng)給與同等效果Shareholdersshouldbeabletovoteinpersoni

9、nabsentiaequaleffectshouldbegiventovoteswhethercastinpersoninabsentiaD、應(yīng)當(dāng)披露使得特定股東擁有與其股權(quán)不成比例的控制力的資本結(jié)構(gòu)及其安排。Capitalstructurearrangementsthatenablecertainshareholderstoobtainadegreeofcontroldisproptionatetotheirequityownersh

10、ipshouldbedisclosedE、應(yīng)當(dāng)允許公司控制權(quán)市場(chǎng)能夠以有效的、透明的方式運(yùn)行Marketsfcpatecontrolshouldbeallowedtofunctioninanefficienttransparentmanner.1.在資本市場(chǎng)中，規(guī)范控制權(quán)收購(gòu)及諸如公司合并、出售公司資產(chǎn)實(shí)質(zhì)部分的特殊交易的規(guī)則和程序應(yīng)當(dāng)予以明確規(guī)定和披露，使得投資者能夠理解他們的權(quán)利和應(yīng)對(duì)方法。應(yīng)當(dāng)在價(jià)格透明條件公平的情況下進(jìn)行交易，以