董(dong)事(shi)(shi)會(hui)(hui)的類(lei)型(xing)：形式上(shang)(shang)差異(yi)，功能上(shang)(shang)趨(qu)同 。世界(jie)(jie)各國之間，公司董(dong)事(shi)(shi)會(hui)(hui)采取的結(jie)構(gou)差異(yi)很大(da)。大(da)致上(shang)(shang)可(ke)以概括為四種主要類(lei)型(xing)。不過，雖然董(dong)事(shi)(shi)會(hui)(hui)只(zhi)有四種類(lei)型(xing)而且即使是這四種類(lei)的董(dong)事(shi)(shi)會(hui)(hui)在功能上(shang)(shang)也驚人地相似，在結(jie)構(gou)上(shang)(shang)也只(zhi)有相對較小的差異(yi)，但劃分出四種類(lei)型(xing)還是有意(yi)義(yi)的。大(da)多(duo)數差異(yi)主要表現在國內政治(zhi)環境的影(ying)響方面，而非(fei)董(dong)事(shi)(shi)會(hui)(hui)本(ben)身。我們只(zhi)要對世界(jie)(jie)上(shang)(shang)典型(xing)的董(dong)事(shi)(shi)會(hui)(hui)結(jie)構(gou)進行(xing)調(diao)查就會(hui)(hui)明白個中原因。
“非(fei)執行(xing)”董(dong)事會(hui)(hui) “非(fei)執行(xing)”董(dong)事會(hui)(hui)完全由非(fei)執行(xing)董(dong)事，也就(jiu)是(shi)獨立董(dong)事組(zu)成，非(fei)執行(xing)董(dong)事先就(jiu)公(gong)(gong)司(si)(si)的(de)(de)(de)(de)政策和戰略做出決策，然后(hou)把(ba)這些政策和戰略交由首(shou)席執行(xing)官(guan)(guan)(guan)貫徹(che)執行(xing)，自己則(ze)只(zhi)保(bao)留對(dui)組(zu)織(zhi)的(de)(de)(de)(de)未來發展(zhan)給出指(zhi)導(dao)方向的(de)(de)(de)(de)責(ze)任(ren)和義務。這種責(ze)任(ren)分配方式(shi)往往會(hui)(hui)拉開董(dong)事會(hui)(hui)與業(ye)務運(yun)營第(di)一線(xian)之間(jian)的(de)(de)(de)(de)距(ju)離，當首(shou)席執行(xing)官(guan)(guan)(guan)不(bu)(bu)是(shi)董(dong)事會(hui)(hui)的(de)(de)(de)(de)正式(shi)成員(yuan)時尤其(qi)如此。即使首(shou)席執行(xing)官(guan)(guan)(guan)是(shi)董(dong)事會(hui)(hui)的(de)(de)(de)(de)一員(yuan)，也會(hui)(hui)出現其(qi)他(ta)問題。假如首(shou)席執行(xing)官(guan)(guan)(guan)是(shi)董(dong)事會(hui)(hui)里(li)*一位高級管(guan)理(li)人員(yuan)，那么他(ta)在企業(ye)中(zhong)擁有的(de)(de)(de)(de)權力就(jiu)特別(bie)大，因為他(ta)控制著(zhu)進出董(dong)事會(hui)(hui)的(de)(de)(de)(de)信息，這可能(neng)會(hui)(hui)使公(gong)(gong)司(si)(si)處于極其(qi)危(wei)險(xian)的(de)(de)(de)(de)狀(zhuang)況(kuang)，這種狀(zhuang)況(kuang)如果持(chi)續(xu)下去的(de)(de)(de)(de)話甚至(zhi)可能(neng)對(dui)整個公(gong)(gong)司(si)(si)造成破壞。杰克·韋爾奇（Jack Welch）在描繪他(ta)接管(guan)通用電(dian)氣公(gong)(gong)司(si)(si)時說，“當時的(de)(de)(de)(de)通用電(dian)氣公(gong)(gong)司(si)(si)對(dui)首(shou)席執行(xing)官(guan)(guan)(guan)畢恭畢敬，對(dui)客(ke)戶卻不(bu)(bu)理(li)不(bu)(bu)睬”。
非執行董事(shi)(shi)(shi)會(hui)(hui)在(zai)*十分常見(jian)，在(zai)我看來(lai)，許多(duo)股東對于首席(xi)執行官獨(du)享過(guo)多(duo)權力以及董事(shi)(shi)(shi)會(hui)(hui)內缺乏建設性的(de)批評(ping)意見(jian)而大為憤怒。安然事(shi)(shi)(shi)件發生后，大家(jia)如今都承認(ren)*很(hen)(hen)多(duo)企業(ye)問(wen)題就出在(zai)首席(xi)執行官兼任董事(shi)(shi)(shi)長，一(yi)(yi)個人享受著(zhu)兩份薪水的(de)待遇上(shang)。隨著(zhu)時間的(de)推移，這(zhe)種(zhong)權力過(guo)于集中于一(yi)(yi)個人身上(shang)的(de)現象必然會(hui)(hui)導致腐敗間題，同(tong)時也(ye)會(hui)(hui)削弱(ruo)董事(shi)(shi)(shi)會(hui)(hui)的(de)作用，把董事(shi)(shi)(shi)會(hui)(hui)變成一(yi)(yi)種(zhong)被(bei)動(dong)接受者的(de)角色。這(zhe)種(zhong)情況(kuang)在(zai)全世界很(hen)(hen)多(duo)的(de)公共服務(wu)或半公共服務(wu)部門董事(shi)(shi)(shi)會(hui)(hui)中也(ye)相當普(pu)遍，這(zhe)類(lei)董事(shi)(shi)(shi)會(hui)(hui)的(de)顯著(zhu)特征就是董事(shi)(shi)(shi)會(hui)(hui)非常需要沒有利(li)害關系(xi)的(de)獨(du)立(li)董事(shi)(shi)(shi)。
執行(xing)(xing)董(dong)(dong)(dong)(dong)事(shi)(shi)會(hui) 這類(lei)董(dong)(dong)(dong)(dong)事(shi)(shi)會(hui)最(zui)(zui)普(pu)遍，世界上許多家(jia)族式企業(ye)、所有者(zhe)控制的(de)(de)(de)(de)企業(ye)以及跨國(guo)公(gong)(gong)司(si)的(de)(de)(de)(de)分公(gong)(gong)司(si)都(dou)采用這類(lei)董(dong)(dong)(dong)(dong)事(shi)(shi)會(hui)結(jie)構。這類(lei)董(dong)(dong)(dong)(dong)事(shi)(shi)在(zai)(zai)隨(sui)時掌握企業(ye)內部運轉狀況(kuang)方面(mian)的(de)(de)(de)(de)能(neng)(neng)力很強，因為(wei)董(dong)(dong)(dong)(dong)事(shi)(shi)會(hui)成(cheng)員是以高級管(guan)理人員為(wei)主(zhu)，而不是以真正“董(dong)(dong)(dong)(dong)事(shi)(shi)”為(wei)主(zhu)，而且即便是執行(xing)(xing)董(dong)(dong)(dong)(dong)事(shi)(shi)，一般(ban)也(ye)把自(zi)(zi)己(ji)看(kan)成(cheng)是“首席(xi)執行(xing)(xing)官(guan)”。但是，董(dong)(dong)(dong)(dong)事(shi)(shi)們通過發表自(zi)(zi)己(ji)的(de)(de)(de)(de)獨(du)(du)立(li)(li)(li)見解，開誠布公(gong)(gong)地用批判的(de)(de)(de)(de)眼光對(dui)董(dong)(dong)(dong)(dong)事(shi)(shi)會(hui)提案進行(xing)(xing)審(shen)查(cha)，來行(xing)(xing)使白己(ji)的(de)(de)(de)(de)受托職(zhi)責(ze)(ze)的(de)(de)(de)(de)可(ke)能(neng)(neng)性(xing)就(jiu)(jiu)大大降低(di)(di)了。如果(guo)“董(dong)(dong)(dong)(dong)事(shi)(shi)長”是來自(zi)(zi)公(gong)(gong)司(si)總部的(de)(de)(de)(de)－位高級管(guan)理人員，他(ta)就(jiu)(jiu)主(zhu)要(yao)(yao)負責(ze)(ze)監督公(gong)(gong)司(si)總部戰略的(de)(de)(de)(de)執行(xing)(xing)情(qing)況(kuang)，而不會(hui)把公(gong)(gong)司(si)利益放(fang)在(zai)(zai)首位，那他(ta)行(xing)(xing)使獨(du)(du)立(li)(li)(li)董(dong)(dong)(dong)(dong)事(shi)(shi)職(zhi)責(ze)(ze)的(de)(de)(de)(de)可(ke)能(neng)(neng)性(xing)就(jiu)(jiu)更低(di)(di)了。在(zai)(zai)這種情(qing)況(kuang)下，如果(guo)董(dong)(dong)(dong)(dong)事(shi)(shi)長希望保(bao)住自(zi)(zi)己(ji)在(zai)(zai)總部的(de)(de)(de)(de)職(zhi)位，他(ta)這么做無疑是正確(que)的(de)(de)(de)(de)，但假(jia)如他(ta)們最(zui)(zui)終因沒有適當(dang)履行(xing)(xing)這個特(te)定(ding)“子”公(gong)(gong)司(si)董(dong)(dong)(dong)(dong)事(shi)(shi)的(de)(de)(de)(de)職(zhi)責(ze)(ze)而受到(dao)指(zhi)控，他(ta)們就(jiu)(jiu)會(hui)發現自(zi)(zi)己(ji)其實(shi)犯了根(gen)本性(xing)的(de)(de)(de)(de)錯誤，因為(wei)董(dong)(dong)(dong)(dong)事(shi)(shi)的(de)(de)(de)(de)主(zhu)要(yao)(yao)職(zhi)責(ze)(ze)就(jiu)(jiu)是作為(wei)一個獨(du)(du)立(li)(li)(li)的(de)(de)(de)(de)法津實(shi)體來對(dui)待公(gong)(gong)司(si)，他(ta)們若做不到(dao)這一點(dian)，就(jiu)(jiu)必須離(li)開董(dong)(dong)(dong)(dong)事(shi)(shi)會(hui)。
通常這類董(dong)(dong)(dong)事(shi)(shi)(shi)(shi)會監控外(wai)部(bu)(bu)環境的(de)(de)(de)能力(li)較(jiao)弱(ruo)，因(yin)為顯然這類董(dong)(dong)(dong)事(shi)(shi)(shi)(shi)會結構比較(jiao)單一(yi)，董(dong)(dong)(dong)事(shi)(shi)(shi)(shi)們一(yi)般不太發表什么(me)批評意見，也不進(jin)(jin)行(xing)(xing)激烈的(de)(de)(de)討淪，所(suo)以這種董(dong)(dong)(dong)事(shi)(shi)(shi)(shi)會的(de)(de)(de)成員資(zi)格、假設和思維(wei)風(feng)格很容易“克隆”。通常是管(guan)(guan)(guan)理董(dong)(dong)(dong)事(shi)(shi)(shi)(shi)和首席(xi)執行(xing)(xing)官占(zhan)主導地(di)位，同時承擔董(dong)(dong)(dong)事(shi)(shi)(shi)(shi)長(chang)的(de)(de)(de)角色。如果(guo)存在外(wai)部(bu)(bu)董(dong)(dong)(dong)事(shi)(shi)(shi)(shi)長(chang)的(de)(de)(de)話(hua)，他（她）與(yu)董(dong)(dong)(dong)事(shi)(shi)(shi)(shi)會間的(de)(de)(de)關系(xi)(xi)就很難處理了，因(yin)為管(guan)(guan)(guan)理董(dong)(dong)(dong)事(shi)(shi)(shi)(shi)是其他董(dong)(dong)(dong)事(shi)(shi)(shi)(shi)的(de)(de)(de)上司(si)，所(suo)以外(wai)部(bu)(bu)董(dong)(dong)(dong)事(shi)(shi)(shi)(shi)長(chang)如果(guo)進(jin)(jin)行(xing)(xing)爭(zheng)論和提出(chu)質疑的(de)(de)(de)話(hua)，就有可能遭到眾(zhong)“執行(xing)(xing)董(dong)(dong)(dong)事(shi)(shi)(shi)(shi)”的(de)(de)(de)排擠(ji)，因(yin)為這些執行(xing)(xing)董(dong)(dong)(dong)事(shi)(shi)(shi)(shi)希(xi)望與(yu)管(guan)(guan)(guan)理董(dong)(dong)(dong)事(shi)(shi)(shi)(shi)之間維(wei)持有利的(de)(de)(de)政(zheng)治關系(xi)(xi)。
監事會
業務董事會
雙(shuang)層(ceng)董(dong)(dong)(dong)(dong)(dong)(dong)(dong)事(shi)(shi)(shi)(shi)(shi)(shi)會(hui)(hui)(hui)(hui)或(huo)參議(yi)(yi)院(yuan)式董(dong)(dong)(dong)(dong)(dong)(dong)(dong)事(shi)(shi)(shi)(shi)(shi)(shi)會(hui)(hui)(hui)(hui) 這(zhe)(zhe)類(lei)董(dong)(dong)(dong)(dong)(dong)(dong)(dong)事(shi)(shi)(shi)(shi)(shi)(shi)會(hui)(hui)(hui)(hui)在(zai)德國(guo)(guo)(guo)、荷蘭(lan)、印度尼西亞和(he)(he)法(fa)國(guo)(guo)(guo)等國(guo)(guo)(guo)家比較(jiao)常(chang)見(jian)，歐(ou)盟已經提議(yi)(yi)把(ba)這(zhe)(zhe)類(lei)董(dong)(dong)(dong)(dong)(dong)(dong)(dong)事(shi)(shi)(shi)(shi)(shi)(shi)會(hui)(hui)(hui)(hui)作為(wei)(wei)歐(ou)盟各(ge)(ge)國(guo)(guo)(guo)董(dong)(dong)(dong)(dong)(dong)(dong)(dong)事(shi)(shi)(shi)(shi)(shi)(shi)會(hui)(hui)(hui)(hui)的(de)(de)通用模式。在(zai)這(zhe)(zhe)類(lei)董(dong)(dong)(dong)(dong)(dong)(dong)(dong)事(shi)(shi)(shi)(shi)(shi)(shi)會(hui)(hui)(hui)(hui)結構中，“高層(ceng)”董(dong)(dong)(dong)(dong)(dong)(dong)(dong)事(shi)(shi)(shi)(shi)(shi)(shi)會(hui)(hui)(hui)(hui)處(chu)理(li)(li)政(zheng)(zheng)策和(he)(he)戰(zhan)略問題，而低層(ceng)董(dong)(dong)(dong)(dong)(dong)(dong)(dong)事(shi)(shi)(shi)(shi)(shi)(shi)會(hui)(hui)(hui)(hui)則代表公司(si)的(de)(de)不同利(li)益(yi)。監(jian)事(shi)(shi)(shi)(shi)(shi)(shi)會(hui)(hui)(hui)(hui)就(jiu)是負責在(zai)中長期內(nei)把(ba)董(dong)(dong)(dong)(dong)(dong)(dong)(dong)事(shi)(shi)(shi)(shi)(shi)(shi)會(hui)(hui)(hui)(hui)的(de)(de)戰(zhan)略意圖(tu)傳達給執行(xing)董(dong)(dong)(dong)(dong)(dong)(dong)(dong)事(shi)(shi)(shi)(shi)(shi)(shi)會(hui)(hui)(hui)(hui)，以(yi)及從執行(xing)董(dong)(dong)(dong)(dong)(dong)(dong)(dong)事(shi)(shi)(shi)(shi)(shi)(shi)會(hui)(hui)(hui)(hui)獲得公司(si)業(ye)績數據(ju)，了解政(zheng)(zheng)策和(he)(he)戰(zhan)略的(de)(de)實施(shi)情況。盡管在(zai)理(li)(li)論(lun)上(shang)來(lai)說，雙(shuang)層(ceng)董(dong)(dong)(dong)(dong)(dong)(dong)(dong)事(shi)(shi)(shi)(shi)(shi)(shi)會(hui)(hui)(hui)(hui)或(huo)參議(yi)(yi)院(yuan)式董(dong)(dong)(dong)(dong)(dong)(dong)(dong)事(shi)(shi)(shi)(shi)(shi)(shi)會(hui)(hui)(hui)(hui)結均(jun)比較(jiao)穩(wen)固，但很(hen)難(nan)做到(dao)像預(yu)期的(de)(de)那樣(yang)好，尤(you)其是在(zai)德國(guo)(guo)(guo)和(he)(he)法(fa)國(guo)(guo)(guo)，董(dong)(dong)(dong)(dong)(dong)(dong)(dong)事(shi)(shi)(shi)(shi)(shi)(shi)會(hui)(hui)(hui)(hui)承受(shou)的(de)(de)壓力(li)很(hen)大，因為(wei)(wei)：第(di)一(yi)(yi)，如果(guo)每(mei)個(ge)“獨立”董(dong)(dong)(dong)(dong)(dong)(dong)(dong)事(shi)(shi)(shi)(shi)(shi)(shi)實際(ji)上(shang)是彼此利(li)益(yi)相關的(de)(de)股東和(he)(he)銀行(xing)或(huo)工會(hui)(hui)(hui)(hui)的(de)(de)代表，那么(me)監(jian)事(shi)(shi)(shi)(shi)(shi)(shi)會(hui)(hui)(hui)(hui)的(de)(de)公正性(xing)(xing)就(jiu)很(hen)容易受(shou)到(dao)損害；第(di)二，這(zhe)(zhe)兩(liang)類(lei)董(dong)(dong)(dong)(dong)(dong)(dong)(dong)事(shi)(shi)(shi)(shi)(shi)(shi)會(hui)(hui)(hui)(hui)很(hen)容易演變(bian)成(cheng)區域性(xing)(xing)或(huo)全國(guo)(guo)(guo)性(xing)(xing)的(de)(de)政(zheng)(zheng)黨政(zheng)(zheng)治(zhi)，他(ta)們會(hui)(hui)(hui)(hui)為(wei)(wei)各(ge)(ge)自代表的(de)(de)利(li)益(yi)集(ji)團發生沖突，雙(shuang)方的(de)(de)主要注意力(li)都(dou)沒(mei)有放在(zai)他(ta)們對(dui)特定組(zu)織(zhi)(zhi)的(de)(de)受(shou)托職責，以(yi)及組(zu)織(zhi)(zhi)的(de)(de)微(wei)觀政(zheng)(zheng)治(zhi)層(ceng)面上(shang)。這(zhe)(zhe)樣(yang)就(jiu)有可能出現一(yi)(yi)類(lei)董(dong)(dong)(dong)(dong)(dong)(dong)(dong)事(shi)(shi)(shi)(shi)(shi)(shi)排擠另(ling)一(yi)(yi)類(lei)董(dong)(dong)(dong)(dong)(dong)(dong)(dong)事(shi)(shi)(shi)(shi)(shi)(shi)的(de)(de)情況，在(zai)這(zhe)(zhe)種情況下(xia)，兩(liang)類(lei)董(dong)(dong)(dong)(dong)(dong)(dong)(dong)事(shi)(shi)(shi)(shi)(shi)(shi)為(wei)(wei)了爭權奪利(li)就(jiu)會(hui)(hui)(hui)(hui)忽(hu)視為(wei)(wei)實現共同目標而努(nu)力(li)。
除(chu)了“代表”各自(zi)的(de)(de)(de)(de)利(li)益集團(tuan)之外(wai)，采(cai)用這(zhe)種雙層(ceng)董事(shi)會(hui)還存在(zai)政治和商(shang)業原因。在(zai)一(yi)些(xie)歐洲國家(jia)，特別是法國和北歐國家(jia)，這(zhe)種董事(shi)會(hui)結構是為了加(jia)強雙層(ceng)股票投(tou)票的(de)(de)(de)(de)概(gai)念。這(zhe)此歐盟國家(jia)在(zai)努(nu)力(li)改革(ge)跨國收購(gou)法案的(de)(de)(de)(de)過程中，極力(li)保留其他國家(jia)眼中的(de)(de)(de)(de)對(dui)投(tou)票權的(de)(de)(de)(de)不(bu)公平限(xian)制(zhi)條件，因為是它賦予了“第(di)一(yi)層(ceng)”股東這(zhe)種強大(da)的(de)(de)(de)(de)優勢。
雙(shuang)層(ceng)董事會(hui)又(you)可以分為縱向雙(shuang)會(hui)制(zhi)和平行雙(shuang)會(hui)制(zhi)。
縱(zong)(zong)向(xiang)雙(shuang)(shuang)(shuang)會(hui)(hui)制：監(jian)(jian)督(du)功能和(he)(he)管理功能分(fen)設。監(jian)(jian)督(du)董(dong)(dong)事(shi)(shi)(shi)(shi)(shi)會(hui)(hui)或者(zhe)說“上(shang)層(ceng)”，由(you)(you)股東選舉產生，全部是非執行人(ren)員，一般主要關注(zhu)于督(du)導公(gong)司(si)管理層(ceng)。“下層(ceng)”或者(zhe)說管理董(dong)(dong)事(shi)(shi)(shi)(shi)(shi)會(hui)(hui)，由(you)(you)執行人(ren)員組成，由(you)(you)上(shang)層(ceng)的(de)(de)監(jian)(jian)督(du)董(dong)(dong)事(shi)(shi)(shi)(shi)(shi)會(hui)(hui)選聘。該(gai)模式可以在歐洲(zhou)大(da)陸國(guo)家(jia)找(zhao)到，如(ru)德國(guo)和(he)(he)荷蘭。在德國(guo)，資金(jin)提供(gong)者(zhe)代表如(ru)銀行，和(he)(he)勞工代表在監(jian)(jian)督(du)董(dong)(dong)事(shi)(shi)(shi)(shi)(shi)會(hui)(hui)中擁有席位。法國(guo)公(gong)司(si)分(fen)為兩種模式，大(da)型公(gong)司(si)多(duo)采用縱(zong)(zong)向(xiang)雙(shuang)(shuang)(shuang)會(hui)(hui)制，中小型公(gong)司(si)多(duo)采用單(dan)層(ceng)董(dong)(dong)事(shi)(shi)(shi)(shi)(shi)會(hui)(hui)制。縱(zong)(zong)向(xiang)雙(shuang)(shuang)(shuang)會(hui)(hui)制的(de)(de)一個(ge)關鍵(jian)特征是上(shang)層(ceng)的(de)(de)監(jian)(jian)督(du)董(dong)(dong)事(shi)(shi)(shi)(shi)(shi)會(hui)(hui)擁有任命和(he)(he)撤換下層(ceng)的(de)(de)管理董(dong)(dong)事(shi)(shi)(shi)(shi)(shi)會(hui)(hui)成員的(de)(de)權力，這使其與(yu)獨立董(dong)(dong)事(shi)(shi)(shi)(shi)(shi)日益(yi)增(zeng)多(duo)的(de)(de)單(dan)層(ceng)董(dong)(dong)事(shi)(shi)(shi)(shi)(shi)會(hui)(hui)制之間在功能上(shang)是明顯(xian)趨同的(de)(de)。
平(ping)(ping)行(xing)雙會制(zhi)(zhi)：監督(du)功能(neng)(neng)和(he)管理功能(neng)(neng)分設。“董(dong)(dong)事(shi)(shi)會”主(zhu)要執行(xing)管理功能(neng)(neng)，同(tong)時負有(you)對(dui)經(jing)(jing)理層的(de)(de)監控職能(neng)(neng)，與董(dong)(dong)事(shi)(shi)會地位(wei)平(ping)(ping)行(xing)的(de)(de)監事(shi)(shi)會沒有(you)管理功能(neng)(neng)，只是執行(xing)對(dui)董(dong)(dong)事(shi)(shi)會和(he)經(jing)(jing)理層進(jin)行(xing)監督(du)的(de)(de)功能(neng)(neng)。雖然這(zhe)種平(ping)(ping)行(xing)雙會制(zhi)(zhi)和(he)上面的(de)(de)縱向(xiang)雙會制(zhi)(zhi)都(dou)(dou)可以歸為雙會制(zhi)(zhi)，但是二者之間有(you)著本質(zhi)性的(de)(de)不(bu)同(tong)。這(zhe)里的(de)(de)監事(shi)(shi)會和(he)董(dong)(dong)事(shi)(shi)會成(cheng)員均由(you)股東選舉產生，地位(wei)平(ping)(ping)等，誰也不(bu)能(neng)(neng)撤換誰。中國(guo)和(he)中國(guo)臺灣省都(dou)(dou)屬于這(zhe)種類型(xing)。
日(ri)本(ben)2002年公(gong)司(si)(si)(si)法(fa)改革之后(hou)(hou)，有(you)兩種董(dong)(dong)(dong)(dong)(dong)事(shi)會(hui)(hui)(hui)(hui)類(lei)(lei)型。一(yi)種是“委(wei)(wei)(wei)員(yuan)(yuan)會(hui)(hui)(hui)(hui)制(zhi)公(gong)司(si)(si)(si)”，不(bu)(bu)設(she)監事(shi)會(hui)(hui)(hui)(hui)，但要(yao)在(zai)董(dong)(dong)(dong)(dong)(dong)事(shi)會(hui)(hui)(hui)(hui)下設(she)立由外部(bu)董(dong)(dong)(dong)(dong)(dong)事(shi)任(ren)職(zhi)的(de)(de)(de)(de)(de)審計、薪(xin)酬和(he)(he)提名等(deng)三個(ge)法(fa)定(ding)的(de)(de)(de)(de)(de)董(dong)(dong)(dong)(dong)(dong)事(shi)會(hui)(hui)(hui)(hui)委(wei)(wei)(wei)員(yuan)(yuan)會(hui)(hui)(hui)(hui)，可以歸為上面的(de)(de)(de)(de)(de)單(dan)(dan)層董(dong)(dong)(dong)(dong)(dong)事(shi)會(hui)(hui)(hui)(hui)制(zhi)。日(ri)本(ben)的(de)(de)(de)(de)(de)委(wei)(wei)(wei)員(yuan)(yuan)會(hui)(hui)(hui)(hui)制(zhi)公(gong)司(si)(si)(si)董(dong)(dong)(dong)(dong)(dong)事(shi)會(hui)(hui)(hui)(hui)與(yu)歐*家的(de)(de)(de)(de)(de)單(dan)(dan)層董(dong)(dong)(dong)(dong)(dong)事(shi)會(hui)(hui)(hui)(hui)制(zhi)之間(jian)(jian)的(de)(de)(de)(de)(de)一(yi)個(ge)差異是，前者(zhe)的(de)(de)(de)(de)(de)審計、薪(xin)酬和(he)(he)提名等(deng)三個(ge)董(dong)(dong)(dong)(dong)(dong)事(shi)會(hui)(hui)(hui)(hui)委(wei)(wei)(wei)員(yuan)(yuan)會(hui)(hui)(hui)(hui)是公(gong)司(si)(si)(si)法(fa)定(ding)機關，后(hou)(hou)者(zhe)的(de)(de)(de)(de)(de)所(suo)有(you)董(dong)(dong)(dong)(dong)(dong)事(shi)會(hui)(hui)(hui)(hui)委(wei)(wei)(wei)員(yuan)(yuan)會(hui)(hui)(hui)(hui)均(jun)非公(gong)司(si)(si)(si)法(fa)定(ding)機關，而是源(yuan)于交(jiao)易所(suo)上市(shi)規(gui)則(ze)或者(zhe)公(gong)司(si)(si)(si)治理*實踐的(de)(de)(de)(de)(de)要(yao)求。日(ri)本(ben)的(de)(de)(de)(de)(de)傳統(tong)型公(gong)司(si)(si)(si)，要(yao)設(she)立平(ping)行的(de)(de)(de)(de)(de)董(dong)(dong)(dong)(dong)(dong)事(shi)會(hui)(hui)(hui)(hui)和(he)(he)監事(shi)會(hui)(hui)(hui)(hui)，屬于平(ping)行雙(shuang)會(hui)(hui)(hui)(hui)制(zhi)類(lei)(lei)型。這類(lei)(lei)與(yu)董(dong)(dong)(dong)(dong)(dong)事(shi)會(hui)(hui)(hui)(hui)平(ping)行設(she)立監事(shi)會(hui)(hui)(hui)(hui)的(de)(de)(de)(de)(de)日(ri)本(ben)公(gong)司(si)(si)(si)董(dong)(dong)(dong)(dong)(dong)事(shi)會(hui)(hui)(hui)(hui)，與(yu)中國的(de)(de)(de)(de)(de)平(ping)行雙(shuang)會(hui)(hui)(hui)(hui)制(zhi)之間(jian)(jian)，也有(you)一(yi)個(ge)差異，就是日(ri)本(ben)不(bu)(bu)要(yao)求這類(lei)(lei)公(gong)司(si)(si)(si)董(dong)(dong)(dong)(dong)(dong)事(shi)會(hui)(hui)(hui)(hui)再設(she)立法(fa)定(ding)的(de)(de)(de)(de)(de)董(dong)(dong)(dong)(dong)(dong)事(shi)會(hui)(hui)(hui)(hui)委(wei)(wei)(wei)員(yuan)(yuan)會(hui)(hui)(hui)(hui)，尤其是不(bu)(bu)需要(yao)再設(she)立董(dong)(dong)(dong)(dong)(dong)事(shi)會(hui)(hui)(hui)(hui)的(de)(de)(de)(de)(de)審計委(wei)(wei)(wei)員(yuan)(yuan)會(hui)(hui)(hui)(hui)。這類(lei)(lei)公(gong)司(si)(si)(si)的(de)(de)(de)(de)(de)董(dong)(dong)(dong)(dong)(dong)事(shi)會(hui)(hui)(hui)(hui)委(wei)(wei)(wei)員(yuan)(yuan)會(hui)(hui)(hui)(hui)設(she)立屬于公(gong)司(si)(si)(si)的(de)(de)(de)(de)(de)自愿行為。
獨立董事
董事長
管理董事
“執行”董事
單層董(dong)事(shi)(shi)會(hui) 在英國(guo)(guo)和(he)(he)其他英聯(lian)邦國(guo)(guo)家，這種單層董(dong)事(shi)(shi)會(hui)結(jie)(jie)構(gou)最為(wei)典型，這種董(dong)事(shi)(shi)會(hui)結(jie)(jie)構(gou)的(de)(de)(de)實(shi)質在于所(suo)有(you)董(dong)事(shi)(shi)在法律上都(dou)是平等的(de)(de)(de)，對(dui)于企業(ye)的(de)(de)(de)績效必須承(cheng)擔同(tong)樣的(de)(de)(de)責任和(he)(he)義務(wu)，同(tong)時還假定(ding)，在首(shou)席執行(xing)(xing)官或管(guan)理(li)董(dong)事(shi)(shi)領導下的(de)(de)(de)“執行(xing)(xing)董(dong)事(shi)(shi)”應負責對(dui)企業(ye)運營情況進行(xing)(xing)監督(du)，并(bing)負責批(pi)準和(he)(he)執行(xing)(xing)這些戰略，同(tong)時“獨立”非(fei)執行(xing)(xing)董(dong)事(shi)(shi)也要通過制定(ding)政策、承(cheng)擔義務(wu)，同(tong)時討論執行(xing)(xing)董(dong)事(shi)(shi)的(de)(de)(de)工作(zuo)和(he)(he)績效，并(bing)提出(chu)建設性的(de)(de)(de)批(pi)評意見，來為(wei)公司(si)創造價值。因此獨立董(dong)事(shi)(shi)對(dui)這種單層結(jie)(jie)構(gou)的(de)(de)(de)董(dong)事(shi)(shi)會(hui)的(de)(de)(de)績效和(he)(he)協調(diao)一致起著十(shi)分重要的(de)(de)(de)作(zuo)用，能(neng)夠使股(gu)東和(he)(he)其他利益(yi)相關者的(de)(de)(de)利益(yi)得(de)到尊重和(he)(he)保護(hu)。
但這(zhe)種董(dong)(dong)事(shi)會結構(gou)也有(you)明顯的(de)缺陷，就是過于依賴于“執行”董(dong)(dong)事(shi)和獨立董(dong)(dong)事(shi)在董(dong)(dong)事(shi)會的(de)真正獨立性。也就是說，對所有(you)的(de)利益相(xiang)關者，這(zhe)兩類董(dong)(dong)事(shi)的(de)甄選、能力培訓、評價和解雇等(deng)都是特別重要的(de)問題，董(dong)(dong)事(shi)的(de)績效標準需要得到所有(you)董(dong)(dong)事(shi)的(de)同(tong)意，系統也必須(xu)由所有(you)董(dong)(dong)事(shi)來建立，然后(hou)由董(dong)(dong)事(shi)長(chang)負責維護。
在(zai)董事(shi)(shi)(shi)會層面(mian)上，培(pei)訓執行(xing)董事(shi)(shi)(shi)具(ju)有(you)相對獨立(li)的(de)(de)思想是十分(fen)困難的(de)(de)，但也并非不(bu)可能(neng)(neng)。然而，在(zai)世界(jie)各國的(de)(de)董事(shi)(shi)(shi)會模(mo)式中，單層董事(shi)(shi)(shi)會結構最(zui)有(you)可能(neng)(neng)具(ju)備自我糾止、解決董事(shi)(shi)(shi)四項困境(jing)、保持企業生態平衡(heng)的(de)(de)能(neng)(neng)力。預(yu)測目前在(zai)德國、法國甚至(zhi)在(zai)日本關(guan)于(yu)董事(shi)(shi)(shi)會的(de)(de)討論中，最(zui)后很有(you)可能(neng)(neng)都趨(qu)向于(yu)這種單層的(de)(de)董事(shi)(shi)(shi)會模(mo)式。
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