董事會委員會的出現(xiàn)是未來解決獨立董事發(fā)揮作用的平臺,也是委員會制度設(shè)計的初衷,早期出現(xiàn)董事會是審計委員會和薪酬委員會,委員會的運行過程中,家發(fā)現(xiàn)除了為獨立董事提供了發(fā)揮作用的平臺之外,由于專業(yè)化的分工,高了董事會的運作效率;于是,除了完全用于獨立董事監(jiān)督平臺的審計和薪酬委員會之外,董事會中又出現(xiàn)了協(xié)助董事會工作的提名委員會、治理委員會、執(zhí)行委員會、戰(zhàn)略委員會、董事事務(wù)委員會、財務(wù)委員會、投資委員會以及健康安全和環(huán)境公共政策委員會等.

The emergence of the Board of Directors Committee is a platform for solving the role of independent directors in the future, and it is also the original intention of the committee system design. In the early days, the Board of Directors was composed of an audit committee and a compensation committee. During the operation of the committee, it was found that in addition to providing a platform for independent directors to play their roles, the specialized division of labor has improved the efficiency of the Board of Directors; So, in addition to the Audit and Compensation Committee, which is exclusively used for independent director supervision platforms, the Board of Directors also includes Nomination Committee, Governance Committee, Executive Committee, Strategy Committee, Board Affairs Committee, Finance Committee, Investment Committee, and Health, Safety, and Environmental Public Policy Committee to assist the Board of Directors in its work

委員會并不是越多越好,過多地設(shè)置和關(guān)注委員會,必然會割裂董事會作為一個整體的有效性,這反而違背了設(shè)置委員會的初衷,因此,根據(jù)董事會的主要職責(zé)、委員會設(shè)置的初衷以及企業(yè)的實際需要來設(shè)置委員會是個公司必須遵循的原則,基于以上的考慮,董事會應(yīng)該設(shè)置4個委員會,即審計委員會、薪酬委員會、提名/治理委員會以及戰(zhàn)略投資和風(fēng)險管控委員會.

The more committees there are, the better. Setting up and focusing too much on committees will inevitably sever the effectiveness of the board as a whole, which goes against the original intention of setting up committees. Therefore, setting up committees based on the main responsibilities of the board, the original intention of committee setting, and the actual needs of the enterprise is a principle that a company must follow. Based on the above considerations, the board of directors should set up four committees, namely the audit committee, compensation committee, nomination/governance committee, and strategic investment and risk management committee

因此,審計委員會是必需的,全球幾乎所有的資本市場都要求上市公司董事會設(shè)置審計委員會,確保財務(wù)報告的真實以及企業(yè)的運作遵規(guī)守法,而這正是董事會和獨立董事最基本的職責(zé),有無審計委員會以及審計委員會的成員是否都是由外部董事構(gòu)成就成為判斷董事會能否真正履行監(jiān)督職責(zé)的重要依據(jù).

Therefore, an audit committee is necessary. Almost all capital markets around the world require the board of directors of listed companies to establish an audit committee to ensure the authenticity of financial reports and compliance with laws and regulations in the operation of the enterprise. This is precisely the most basic responsibility of the board of directors and independent directors. The presence or absence of an audit committee and whether the members of the audit committee are composed of external directors become important criteria for judging whether the board of directors can truly fulfill its supervisory responsibilities

除審計委員會之外,雖然法律沒有強制性的要求,但是全球70%的上市公司都設(shè)置了薪酬委員會和提名/治理委員會,薪酬委員會主要負責(zé)對高管層進行業(yè)績考核并為之制定合理的薪酬,提名/治理委員會主要負責(zé)董事提名和確保公司治理結(jié)構(gòu)的有效性,這兩個委員會負責(zé)的工作都是確保董事會監(jiān)督職責(zé)能夠履行的關(guān)鍵,因此對于高效董事會來說,這兩個委員會也是應(yīng)該有的.

Except for the audit committee, although there are no mandatory legal requirements, 70% of listed companies worldwide have established compensation committees and nomination/governance committees. The compensation committee is mainly responsible for evaluating the performance of senior management and formulating reasonable compensation. The nomination/governance committee is mainly responsible for director nomination and ensuring the effectiveness of corporate governance structure. The work of these two committees is crucial to ensure that the supervisory responsibilities of the board of directors can be fulfilled. Therefore, for an efficient board of directors, these two committees should also be present

董事會和獨立董事有兩個基本職責(zé):監(jiān)督和決策。審計、薪酬、提名/治理委員會是為了確保董事會和獨立董事監(jiān)督職責(zé)的實現(xiàn)而設(shè)置的,而戰(zhàn)略投資和風(fēng)險管控委員會是為實現(xiàn)決策功能而設(shè)置的,董事會很重要的一個工作就是要關(guān)注和參與公司的戰(zhàn)略管理過程,在戰(zhàn)略規(guī)劃、戰(zhàn)略執(zhí)行、資本配置并購重組和風(fēng)險管控等方面幫助企業(yè)作出有效決策,為了更有效地完成這些工作,建議要考慮設(shè)置戰(zhàn)略投資、風(fēng)險管控委員會.

The board of directors and independent directors have two basic responsibilities: supervision and decision-making. The Audit, Remuneration, Nomination/Governance Committee is established to ensure the implementation of the supervisory responsibilities of the Board of Directors and independent directors, while the Strategic Investment and Risk Control Committee is established to achieve decision-making functions. An important task of the Board of Directors is to pay attention to and participate in the company's strategic management process, and help the company make effective decisions in strategic planning, execution, capital allocation, mergers and acquisitions, and risk control. In order to more effectively complete these tasks, it is recommended to consider setting up a Strategic Investment and Risk Control Committee

以上4個委員會基本上是每個公司都應(yīng)該考慮設(shè)置的,當(dāng)然,根據(jù)公司的實際情況不同,還可以設(shè)置不同的委員會,比如,對于一些對環(huán)境污染比較嚴重的企業(yè),為了扭轉(zhuǎn)公司在公眾心目中的形象,這時候可能以上4個委員會對他們都不是重要的,更重要的是要設(shè)置健康、安全、環(huán)境和公共政策委員會...

The above four committees are basically what every company should consider setting up. Of course, depending on the actual situation of the company, different committees can also be set up. For example, for some enterprises that cause serious environmental pollution, in order to reverse the company's image in the public eye, these four committees may not be important to them. More importantly, health, safety, environment, and public policy committees should be established

但是,必須指出的是,委員會也不是可以無休止地設(shè)置下去.過多的委員會必然要求更多的董事,這將導(dǎo)致董事會規(guī)模擴大,影響董事會整體的有效性;因此,我們的建議是先考慮審計、薪酬、提名/治理、戰(zhàn)略投資和風(fēng)險管控這4個委員會,再根據(jù)公司實際需要設(shè)置1~2個其他的委員會.

However, it must be pointed out that committees cannot be established endlessly. Too many committees will inevitably require more directors, which will lead to an expansion of the board size and affect the overall effectiveness of the board; Therefore, our suggestion is to first consider the four committees of audit, compensation, nomination/governance, strategic investment, and risk management, and then set up 1-2 other committees according to the actual needs of the company

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