董(dong)(dong)事(shi)(shi)會(hui)(hui)(hui)的(de)類(lei)型(xing)(xing)(xing)：形式上差(cha)異，功能上趨同 。世(shi)界(jie)各國之間(jian)，公司董(dong)(dong)事(shi)(shi)會(hui)(hui)(hui)采取的(de)結構(gou)差(cha)異很大(da)。大(da)致上可以概括為四種(zhong)(zhong)主要類(lei)型(xing)(xing)(xing)。不過，雖然董(dong)(dong)事(shi)(shi)會(hui)(hui)(hui)只有(you)四種(zhong)(zhong)類(lei)型(xing)(xing)(xing)而且(qie)即使是(shi)這(zhe)四種(zhong)(zhong)類(lei)的(de)董(dong)(dong)事(shi)(shi)會(hui)(hui)(hui)在(zai)(zai)功能上也驚人地(di)相似，在(zai)(zai)結構(gou)上也只有(you)相對較(jiao)小的(de)差(cha)異，但劃分出四種(zhong)(zhong)類(lei)型(xing)(xing)(xing)還(huan)是(shi)有(you)意(yi)義的(de)。大(da)多數(shu)差(cha)異主要表(biao)現在(zai)(zai)國內(nei)政(zheng)治環境的(de)影(ying)響方面，而非董(dong)(dong)事(shi)(shi)會(hui)(hui)(hui)本身。我們只要對世(shi)界(jie)上典型(xing)(xing)(xing)的(de)董(dong)(dong)事(shi)(shi)會(hui)(hui)(hui)結構(gou)進行調查就會(hui)(hui)(hui)明(ming)白個中(zhong)原因。
“非執(zhi)(zhi)(zhi)(zhi)(zhi)行(xing)(xing)”董事(shi)(shi)(shi)會(hui)(hui)(hui) “非執(zhi)(zhi)(zhi)(zhi)(zhi)行(xing)(xing)”董事(shi)(shi)(shi)會(hui)(hui)(hui)完全由非執(zhi)(zhi)(zhi)(zhi)(zhi)行(xing)(xing)董事(shi)(shi)(shi)，也就(jiu)是(shi)(shi)獨立董事(shi)(shi)(shi)組(zu)(zu)成(cheng)(cheng)，非執(zhi)(zhi)(zhi)(zhi)(zhi)行(xing)(xing)董事(shi)(shi)(shi)先(xian)就(jiu)公(gong)司(si)的政策(ce)和(he)戰(zhan)略(lve)做出決(jue)策(ce)，然后(hou)把這些(xie)政策(ce)和(he)戰(zhan)略(lve)交由首(shou)席(xi)執(zhi)(zhi)(zhi)(zhi)(zhi)行(xing)(xing)官(guan)(guan)貫(guan)徹執(zhi)(zhi)(zhi)(zhi)(zhi)行(xing)(xing)，自己則只保留對組(zu)(zu)織的未來(lai)發展給(gei)出指導方(fang)向(xiang)的責(ze)任和(he)義務。這種(zhong)責(ze)任分配方(fang)式往往會(hui)(hui)(hui)拉(la)開董事(shi)(shi)(shi)會(hui)(hui)(hui)與業務運營第一線之間的距離(li)，當(dang)首(shou)席(xi)執(zhi)(zhi)(zhi)(zhi)(zhi)行(xing)(xing)官(guan)(guan)不(bu)是(shi)(shi)董事(shi)(shi)(shi)會(hui)(hui)(hui)的正式成(cheng)(cheng)員時尤(you)其如此。即使(shi)首(shou)席(xi)執(zhi)(zhi)(zhi)(zhi)(zhi)行(xing)(xing)官(guan)(guan)是(shi)(shi)董事(shi)(shi)(shi)會(hui)(hui)(hui)的一員，也會(hui)(hui)(hui)出現其他問題。假如首(shou)席(xi)執(zhi)(zhi)(zhi)(zhi)(zhi)行(xing)(xing)官(guan)(guan)是(shi)(shi)董事(shi)(shi)(shi)會(hui)(hui)(hui)里*一位(wei)高級管(guan)理人(ren)員，那(nei)么(me)他在企業中擁有的權力就(jiu)特別(bie)大，因為他控(kong)制(zhi)著進出董事(shi)(shi)(shi)會(hui)(hui)(hui)的信息，這可(ke)能(neng)(neng)會(hui)(hui)(hui)使(shi)公(gong)司(si)處于極其危險的狀(zhuang)況，這種(zhong)狀(zhuang)況如果持續(xu)下去的話(hua)甚至(zhi)可(ke)能(neng)(neng)對整個公(gong)司(si)造成(cheng)(cheng)破(po)壞。杰克·韋爾奇（Jack Welch）在描繪他接管(guan)通用(yong)(yong)電氣公(gong)司(si)時說，“當(dang)時的通用(yong)(yong)電氣公(gong)司(si)對首(shou)席(xi)執(zhi)(zhi)(zhi)(zhi)(zhi)行(xing)(xing)官(guan)(guan)畢恭畢敬，對客戶(hu)卻(que)不(bu)理不(bu)睬”。
非執(zhi)行董(dong)事會(hui)(hui)在美國(guo)十分常見(jian)，在我看(kan)來，許(xu)多股(gu)東對于首席(xi)執(zhi)行官獨享過多權(quan)(quan)力以及董(dong)事會(hui)(hui)內缺乏建(jian)設性(xing)的(de)批(pi)評(ping)意見(jian)而大為(wei)憤怒。安然(ran)事件發生后，大家如今都承認美國(guo)很(hen)多企業問題就出(chu)在首席(xi)執(zhi)行官兼任董(dong)事長(chang)，一(yi)個人(ren)享受著(zhu)兩(liang)份薪(xin)水的(de)待遇上(shang)。隨著(zhu)時(shi)間的(de)推(tui)移，這種(zhong)權(quan)(quan)力過于集(ji)中于一(yi)個人(ren)身上(shang)的(de)現象必(bi)然(ran)會(hui)(hui)導致(zhi)腐敗間題，同時(shi)也(ye)(ye)會(hui)(hui)削弱董(dong)事會(hui)(hui)的(de)作(zuo)用，把董(dong)事會(hui)(hui)變成一(yi)種(zhong)被動(dong)接(jie)受者的(de)角色。這種(zhong)情況在全世(shi)界(jie)很(hen)多的(de)公共服(fu)務或半公共服(fu)務部門董(dong)事會(hui)(hui)中也(ye)(ye)相當普遍，這類(lei)董(dong)事會(hui)(hui)的(de)顯著(zhu)特征就是董(dong)事會(hui)(hui)非常需要沒有(you)利害關系的(de)獨立董(dong)事。
執(zhi)行董(dong)(dong)(dong)(dong)事(shi)(shi)(shi)(shi)(shi)(shi)會(hui)(hui) 這類(lei)董(dong)(dong)(dong)(dong)事(shi)(shi)(shi)(shi)(shi)(shi)會(hui)(hui)最普遍，世(shi)界上許(xu)多家(jia)族(zu)式企(qi)業(ye)、所有(you)者控制(zhi)的(de)(de)(de)(de)企(qi)業(ye)以(yi)(yi)及(ji)跨國公(gong)(gong)(gong)司(si)的(de)(de)(de)(de)分公(gong)(gong)(gong)司(si)都采用這類(lei)董(dong)(dong)(dong)(dong)事(shi)(shi)(shi)(shi)(shi)(shi)會(hui)(hui)結(jie)構。這類(lei)董(dong)(dong)(dong)(dong)事(shi)(shi)(shi)(shi)(shi)(shi)在(zai)(zai)隨時掌(zhang)握(wo)企(qi)業(ye)內部(bu)運轉狀況方面(mian)的(de)(de)(de)(de)能(neng)力很強，因為(wei)董(dong)(dong)(dong)(dong)事(shi)(shi)(shi)(shi)(shi)(shi)會(hui)(hui)成員是(shi)(shi)以(yi)(yi)高級管(guan)理人(ren)員為(wei)主(zhu)，而不是(shi)(shi)以(yi)(yi)真(zhen)正(zheng)“董(dong)(dong)(dong)(dong)事(shi)(shi)(shi)(shi)(shi)(shi)”為(wei)主(zhu)，而且即便是(shi)(shi)執(zhi)行董(dong)(dong)(dong)(dong)事(shi)(shi)(shi)(shi)(shi)(shi)，一般也(ye)把(ba)(ba)自(zi)己看成是(shi)(shi)“首(shou)席(xi)執(zhi)行官”。但是(shi)(shi)，董(dong)(dong)(dong)(dong)事(shi)(shi)(shi)(shi)(shi)(shi)們通過發表(biao)自(zi)己的(de)(de)(de)(de)獨立(li)見解，開誠布公(gong)(gong)(gong)地(di)用批判的(de)(de)(de)(de)眼光對董(dong)(dong)(dong)(dong)事(shi)(shi)(shi)(shi)(shi)(shi)會(hui)(hui)提案進(jin)行審(shen)查，來(lai)行使白己的(de)(de)(de)(de)受托(tuo)職(zhi)責的(de)(de)(de)(de)可(ke)能(neng)性就(jiu)(jiu)大大降(jiang)低了。如果“董(dong)(dong)(dong)(dong)事(shi)(shi)(shi)(shi)(shi)(shi)長(chang)”是(shi)(shi)來(lai)自(zi)公(gong)(gong)(gong)司(si)總部(bu)的(de)(de)(de)(de)－位高級管(guan)理人(ren)員，他(ta)就(jiu)(jiu)主(zhu)要負(fu)責監督公(gong)(gong)(gong)司(si)總部(bu)戰略(lve)的(de)(de)(de)(de)執(zhi)行情況，而不會(hui)(hui)把(ba)(ba)公(gong)(gong)(gong)司(si)利益放(fang)在(zai)(zai)首(shou)位，那(nei)他(ta)行使獨立(li)董(dong)(dong)(dong)(dong)事(shi)(shi)(shi)(shi)(shi)(shi)職(zhi)責的(de)(de)(de)(de)可(ke)能(neng)性就(jiu)(jiu)更低了。在(zai)(zai)這種情況下，如果董(dong)(dong)(dong)(dong)事(shi)(shi)(shi)(shi)(shi)(shi)長(chang)希望保住(zhu)自(zi)己在(zai)(zai)總部(bu)的(de)(de)(de)(de)職(zhi)位，他(ta)這么做(zuo)無(wu)疑是(shi)(shi)正(zheng)確(que)的(de)(de)(de)(de)，但假如他(ta)們最終因沒有(you)適當履行這個特定(ding)“子”公(gong)(gong)(gong)司(si)董(dong)(dong)(dong)(dong)事(shi)(shi)(shi)(shi)(shi)(shi)的(de)(de)(de)(de)職(zhi)責而受到指控，他(ta)們就(jiu)(jiu)會(hui)(hui)發現自(zi)己其實犯了根本(ben)性的(de)(de)(de)(de)錯誤，因為(wei)董(dong)(dong)(dong)(dong)事(shi)(shi)(shi)(shi)(shi)(shi)的(de)(de)(de)(de)主(zhu)要職(zhi)責就(jiu)(jiu)是(shi)(shi)作為(wei)一個獨立(li)的(de)(de)(de)(de)法津實體來(lai)對待公(gong)(gong)(gong)司(si)，他(ta)們若做(zuo)不到這一點，就(jiu)(jiu)必須離開董(dong)(dong)(dong)(dong)事(shi)(shi)(shi)(shi)(shi)(shi)會(hui)(hui)。
通(tong)常這(zhe)(zhe)類董(dong)(dong)事(shi)(shi)(shi)(shi)(shi)會(hui)(hui)監控外(wai)(wai)部環境的(de)(de)能力較(jiao)弱(ruo)，因(yin)為(wei)顯然這(zhe)(zhe)類董(dong)(dong)事(shi)(shi)(shi)(shi)(shi)會(hui)(hui)結構比較(jiao)單一，董(dong)(dong)事(shi)(shi)(shi)(shi)(shi)們(men)一般不(bu)太(tai)發表(biao)什么批(pi)評意見，也不(bu)進行(xing)(xing)激烈的(de)(de)討淪，所以這(zhe)(zhe)種董(dong)(dong)事(shi)(shi)(shi)(shi)(shi)會(hui)(hui)的(de)(de)成員資格、假設和(he)思維風格很容易“克(ke)隆”。通(tong)常是(shi)管(guan)理(li)董(dong)(dong)事(shi)(shi)(shi)(shi)(shi)和(he)首席執行(xing)(xing)官占(zhan)主導地位(wei)，同時(shi)承擔董(dong)(dong)事(shi)(shi)(shi)(shi)(shi)長(chang)的(de)(de)角色(se)。如(ru)果(guo)存在外(wai)(wai)部董(dong)(dong)事(shi)(shi)(shi)(shi)(shi)長(chang)的(de)(de)話(hua)，他(ta)（她(ta)）與董(dong)(dong)事(shi)(shi)(shi)(shi)(shi)會(hui)(hui)間的(de)(de)關(guan)系就(jiu)很難(nan)處(chu)理(li)了，因(yin)為(wei)管(guan)理(li)董(dong)(dong)事(shi)(shi)(shi)(shi)(shi)是(shi)其他(ta)董(dong)(dong)事(shi)(shi)(shi)(shi)(shi)的(de)(de)上司，所以外(wai)(wai)部董(dong)(dong)事(shi)(shi)(shi)(shi)(shi)長(chang)如(ru)果(guo)進行(xing)(xing)爭(zheng)論和(he)提(ti)出質疑的(de)(de)話(hua)，就(jiu)有可能遭到眾“執行(xing)(xing)董(dong)(dong)事(shi)(shi)(shi)(shi)(shi)”的(de)(de)排(pai)擠，因(yin)為(wei)這(zhe)(zhe)些執行(xing)(xing)董(dong)(dong)事(shi)(shi)(shi)(shi)(shi)希望(wang)與管(guan)理(li)董(dong)(dong)事(shi)(shi)(shi)(shi)(shi)之間維持有利(li)的(de)(de)政治關(guan)系。
監事會
業務董事會
雙層(ceng)董(dong)(dong)(dong)(dong)事(shi)會(hui)(hui)(hui)(hui)或(huo)(huo)參議(yi)(yi)院式董(dong)(dong)(dong)(dong)事(shi)會(hui)(hui)(hui)(hui) 這(zhe)類(lei)(lei)董(dong)(dong)(dong)(dong)事(shi)會(hui)(hui)(hui)(hui)在(zai)德國(guo)(guo)、荷蘭、印度尼西(xi)亞和(he)(he)(he)法國(guo)(guo)等國(guo)(guo)家比(bi)較常見，歐盟(meng)已(yi)經提議(yi)(yi)把這(zhe)類(lei)(lei)董(dong)(dong)(dong)(dong)事(shi)會(hui)(hui)(hui)(hui)作為(wei)(wei)歐盟(meng)各(ge)國(guo)(guo)董(dong)(dong)(dong)(dong)事(shi)會(hui)(hui)(hui)(hui)的(de)(de)(de)(de)(de)通用模(mo)式。在(zai)這(zhe)類(lei)(lei)董(dong)(dong)(dong)(dong)事(shi)會(hui)(hui)(hui)(hui)結(jie)構中，“高層(ceng)”董(dong)(dong)(dong)(dong)事(shi)會(hui)(hui)(hui)(hui)處理(li)政(zheng)(zheng)策(ce)和(he)(he)(he)戰略(lve)問題，而(er)低層(ceng)董(dong)(dong)(dong)(dong)事(shi)會(hui)(hui)(hui)(hui)則(ze)代(dai)表公司(si)(si)的(de)(de)(de)(de)(de)不同利(li)益。監事(shi)會(hui)(hui)(hui)(hui)就(jiu)是負責在(zai)中長期(qi)內把董(dong)(dong)(dong)(dong)事(shi)會(hui)(hui)(hui)(hui)的(de)(de)(de)(de)(de)戰略(lve)意圖(tu)傳達給執行董(dong)(dong)(dong)(dong)事(shi)會(hui)(hui)(hui)(hui)，以及(ji)從執行董(dong)(dong)(dong)(dong)事(shi)會(hui)(hui)(hui)(hui)獲(huo)得公司(si)(si)業績數據，了解政(zheng)(zheng)策(ce)和(he)(he)(he)戰略(lve)的(de)(de)(de)(de)(de)實施情況。盡管(guan)在(zai)理(li)論上來說，雙層(ceng)董(dong)(dong)(dong)(dong)事(shi)會(hui)(hui)(hui)(hui)或(huo)(huo)參議(yi)(yi)院式董(dong)(dong)(dong)(dong)事(shi)會(hui)(hui)(hui)(hui)結(jie)均(jun)比(bi)較穩固，但(dan)很(hen)難做(zuo)到像預期(qi)的(de)(de)(de)(de)(de)那樣(yang)好，尤(you)其是在(zai)德國(guo)(guo)和(he)(he)(he)法國(guo)(guo)，董(dong)(dong)(dong)(dong)事(shi)會(hui)(hui)(hui)(hui)承受的(de)(de)(de)(de)(de)壓(ya)力(li)很(hen)大(da)，因為(wei)(wei)：第一(yi)，如果每個“獨立”董(dong)(dong)(dong)(dong)事(shi)實際上是彼此利(li)益相關的(de)(de)(de)(de)(de)股東和(he)(he)(he)銀行或(huo)(huo)工會(hui)(hui)(hui)(hui)的(de)(de)(de)(de)(de)代(dai)表，那么監事(shi)會(hui)(hui)(hui)(hui)的(de)(de)(de)(de)(de)公正性(xing)就(jiu)很(hen)容(rong)易(yi)受到損害；第二，這(zhe)兩類(lei)(lei)董(dong)(dong)(dong)(dong)事(shi)會(hui)(hui)(hui)(hui)很(hen)容(rong)易(yi)演變成區域性(xing)或(huo)(huo)全(quan)國(guo)(guo)性(xing)的(de)(de)(de)(de)(de)政(zheng)(zheng)黨政(zheng)(zheng)治，他(ta)(ta)們會(hui)(hui)(hui)(hui)為(wei)(wei)各(ge)自代(dai)表的(de)(de)(de)(de)(de)利(li)益集團發生沖突，雙方的(de)(de)(de)(de)(de)主(zhu)要注意力(li)都沒有放在(zai)他(ta)(ta)們對特定(ding)組(zu)織的(de)(de)(de)(de)(de)受托職責，以及(ji)組(zu)織的(de)(de)(de)(de)(de)微觀(guan)政(zheng)(zheng)治層(ceng)面上。這(zhe)樣(yang)就(jiu)有可能(neng)出現一(yi)類(lei)(lei)董(dong)(dong)(dong)(dong)事(shi)排擠另一(yi)類(lei)(lei)董(dong)(dong)(dong)(dong)事(shi)的(de)(de)(de)(de)(de)情況，在(zai)這(zhe)種情況下，兩類(lei)(lei)董(dong)(dong)(dong)(dong)事(shi)為(wei)(wei)了爭權奪利(li)就(jiu)會(hui)(hui)(hui)(hui)忽視為(wei)(wei)實現共同目(mu)標而(er)努力(li)。
除了(le)“代表”各自的(de)(de)(de)利(li)益集團(tuan)之外，采用這(zhe)種雙(shuang)層董事會(hui)還(huan)存在(zai)政(zheng)治和商(shang)業原因。在(zai)一些歐(ou)(ou)洲國(guo)(guo)家，特別(bie)是(shi)法國(guo)(guo)和北歐(ou)(ou)國(guo)(guo)家，這(zhe)種董事會(hui)結構是(shi)為了(le)加(jia)強雙(shuang)層股(gu)票(piao)投(tou)票(piao)的(de)(de)(de)概念。這(zhe)此歐(ou)(ou)盟國(guo)(guo)家在(zai)努力改(gai)革跨國(guo)(guo)收(shou)購法案的(de)(de)(de)過(guo)程中，極力保留其(qi)他國(guo)(guo)家眼中的(de)(de)(de)對投(tou)票(piao)權的(de)(de)(de)不公平限制條件，因為是(shi)它賦予了(le)“第一層”股(gu)東這(zhe)種強大(da)的(de)(de)(de)優勢。
雙(shuang)(shuang)層董事會又可以分為縱(zong)向雙(shuang)(shuang)會制和平行雙(shuang)(shuang)會制。
縱(zong)向雙會(hui)(hui)制(zhi)：監(jian)督(du)(du)功(gong)能和管理功(gong)能分設。監(jian)督(du)(du)董(dong)(dong)(dong)(dong)事(shi)(shi)會(hui)(hui)或者(zhe)說“上層(ceng)(ceng)(ceng)”，由(you)股東選舉(ju)產生(sheng)，全部是非執(zhi)(zhi)行人(ren)員，一般主要(yao)關注于(yu)督(du)(du)導公司管理層(ceng)(ceng)(ceng)。“下(xia)層(ceng)(ceng)(ceng)”或者(zhe)說管理董(dong)(dong)(dong)(dong)事(shi)(shi)會(hui)(hui)，由(you)執(zhi)(zhi)行人(ren)員組成(cheng)，由(you)上層(ceng)(ceng)(ceng)的(de)(de)監(jian)督(du)(du)董(dong)(dong)(dong)(dong)事(shi)(shi)會(hui)(hui)選聘。該模式可(ke)以在(zai)歐洲大陸(lu)國(guo)家找到(dao)，如(ru)德(de)國(guo)和荷蘭。在(zai)德(de)國(guo)，資金提供者(zhe)代(dai)表(biao)如(ru)銀行，和勞工代(dai)表(biao)在(zai)監(jian)督(du)(du)董(dong)(dong)(dong)(dong)事(shi)(shi)會(hui)(hui)中擁有席(xi)位。法國(guo)公司分為兩種模式，大型(xing)公司多采用縱(zong)向雙會(hui)(hui)制(zhi)，中小型(xing)公司多采用單層(ceng)(ceng)(ceng)董(dong)(dong)(dong)(dong)事(shi)(shi)會(hui)(hui)制(zhi)。縱(zong)向雙會(hui)(hui)制(zhi)的(de)(de)一個(ge)關鍵特征是上層(ceng)(ceng)(ceng)的(de)(de)監(jian)督(du)(du)董(dong)(dong)(dong)(dong)事(shi)(shi)會(hui)(hui)擁有任命和撤換下(xia)層(ceng)(ceng)(ceng)的(de)(de)管理董(dong)(dong)(dong)(dong)事(shi)(shi)會(hui)(hui)成(cheng)員的(de)(de)權力(li)，這使其與(yu)獨立董(dong)(dong)(dong)(dong)事(shi)(shi)日益增多的(de)(de)單層(ceng)(ceng)(ceng)董(dong)(dong)(dong)(dong)事(shi)(shi)會(hui)(hui)制(zhi)之間在(zai)功(gong)能上是明顯趨同的(de)(de)。
平行(xing)雙會制：監(jian)(jian)督功(gong)能(neng)(neng)和(he)管理(li)(li)功(gong)能(neng)(neng)分設。“董事(shi)(shi)(shi)(shi)會”主要執(zhi)行(xing)管理(li)(li)功(gong)能(neng)(neng)，同(tong)時(shi)負有(you)(you)對(dui)經理(li)(li)層的監(jian)(jian)控職能(neng)(neng)，與(yu)董事(shi)(shi)(shi)(shi)會地(di)位平行(xing)的監(jian)(jian)事(shi)(shi)(shi)(shi)會沒有(you)(you)管理(li)(li)功(gong)能(neng)(neng)，只是執(zhi)行(xing)對(dui)董事(shi)(shi)(shi)(shi)會和(he)經理(li)(li)層進行(xing)監(jian)(jian)督的功(gong)能(neng)(neng)。雖(sui)然這(zhe)種平行(xing)雙會制和(he)上面的縱(zong)向雙會制都可以(yi)歸為雙會制，但(dan)是二者之間(jian)有(you)(you)著本質性的不同(tong)。這(zhe)里(li)的監(jian)(jian)事(shi)(shi)(shi)(shi)會和(he)董事(shi)(shi)(shi)(shi)會成(cheng)員均由股東選舉產生，地(di)位平等，誰(shui)也(ye)不能(neng)(neng)撤換誰(shui)。中國(guo)和(he)中國(guo)臺灣(wan)省都屬于這(zhe)種類型。
日(ri)本(ben)(ben)2002年公(gong)(gong)(gong)(gong)司(si)法改(gai)革之后，有兩種董(dong)事(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)會(hui)(hui)(hui)(hui)(hui)類(lei)型。一種是(shi)“委員(yuan)(yuan)會(hui)(hui)(hui)(hui)(hui)制公(gong)(gong)(gong)(gong)司(si)”，不(bu)(bu)設(she)監事(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)會(hui)(hui)(hui)(hui)(hui)，但要(yao)在(zai)董(dong)事(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)會(hui)(hui)(hui)(hui)(hui)下(xia)設(she)立由(you)外部董(dong)事(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)任職的(de)(de)(de)(de)(de)審計(ji)、薪(xin)酬和(he)提名(ming)(ming)等三(san)個(ge)法定(ding)的(de)(de)(de)(de)(de)董(dong)事(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)會(hui)(hui)(hui)(hui)(hui)委員(yuan)(yuan)會(hui)(hui)(hui)(hui)(hui)，可以歸為(wei)上面的(de)(de)(de)(de)(de)單層董(dong)事(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)會(hui)(hui)(hui)(hui)(hui)制。日(ri)本(ben)(ben)的(de)(de)(de)(de)(de)委員(yuan)(yuan)會(hui)(hui)(hui)(hui)(hui)制公(gong)(gong)(gong)(gong)司(si)董(dong)事(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)會(hui)(hui)(hui)(hui)(hui)與(yu)歐美國家的(de)(de)(de)(de)(de)單層董(dong)事(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)會(hui)(hui)(hui)(hui)(hui)制之間的(de)(de)(de)(de)(de)一個(ge)差(cha)(cha)異是(shi)，前者的(de)(de)(de)(de)(de)審計(ji)、薪(xin)酬和(he)提名(ming)(ming)等三(san)個(ge)董(dong)事(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)會(hui)(hui)(hui)(hui)(hui)委員(yuan)(yuan)會(hui)(hui)(hui)(hui)(hui)是(shi)公(gong)(gong)(gong)(gong)司(si)法定(ding)機關，后者的(de)(de)(de)(de)(de)所有董(dong)事(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)會(hui)(hui)(hui)(hui)(hui)委員(yuan)(yuan)會(hui)(hui)(hui)(hui)(hui)均非公(gong)(gong)(gong)(gong)司(si)法定(ding)機關，而(er)是(shi)源于(yu)交易所上市規則或者公(gong)(gong)(gong)(gong)司(si)治理*實(shi)踐的(de)(de)(de)(de)(de)要(yao)求。日(ri)本(ben)(ben)的(de)(de)(de)(de)(de)傳統型公(gong)(gong)(gong)(gong)司(si)，要(yao)設(she)立平行的(de)(de)(de)(de)(de)董(dong)事(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)會(hui)(hui)(hui)(hui)(hui)和(he)監事(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)會(hui)(hui)(hui)(hui)(hui)，屬(shu)于(yu)平行雙(shuang)會(hui)(hui)(hui)(hui)(hui)制類(lei)型。這(zhe)類(lei)與(yu)董(dong)事(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)會(hui)(hui)(hui)(hui)(hui)平行設(she)立監事(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)會(hui)(hui)(hui)(hui)(hui)的(de)(de)(de)(de)(de)日(ri)本(ben)(ben)公(gong)(gong)(gong)(gong)司(si)董(dong)事(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)會(hui)(hui)(hui)(hui)(hui)，與(yu)中國的(de)(de)(de)(de)(de)平行雙(shuang)會(hui)(hui)(hui)(hui)(hui)制之間，也有一個(ge)差(cha)(cha)異，就是(shi)日(ri)本(ben)(ben)不(bu)(bu)要(yao)求這(zhe)類(lei)公(gong)(gong)(gong)(gong)司(si)董(dong)事(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)會(hui)(hui)(hui)(hui)(hui)再設(she)立法定(ding)的(de)(de)(de)(de)(de)董(dong)事(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)會(hui)(hui)(hui)(hui)(hui)委員(yuan)(yuan)會(hui)(hui)(hui)(hui)(hui)，尤其(qi)是(shi)不(bu)(bu)需要(yao)再設(she)立董(dong)事(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)會(hui)(hui)(hui)(hui)(hui)的(de)(de)(de)(de)(de)審計(ji)委員(yuan)(yuan)會(hui)(hui)(hui)(hui)(hui)。這(zhe)類(lei)公(gong)(gong)(gong)(gong)司(si)的(de)(de)(de)(de)(de)董(dong)事(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)會(hui)(hui)(hui)(hui)(hui)委員(yuan)(yuan)會(hui)(hui)(hui)(hui)(hui)設(she)立屬(shu)于(yu)公(gong)(gong)(gong)(gong)司(si)的(de)(de)(de)(de)(de)自愿行為(wei)。
獨立董事
董事長
管理董事
“執行”董事
單層(ceng)董(dong)事(shi)會 在(zai)英國和(he)(he)其他(ta)英聯邦(bang)國家，這(zhe)種(zhong)(zhong)單層(ceng)董(dong)事(shi)會結構最為典型，這(zhe)種(zhong)(zhong)董(dong)事(shi)會結構的(de)實質在(zai)于(yu)所有董(dong)事(shi)在(zai)法律上都是平等的(de)，對(dui)于(yu)企業的(de)績效(xiao)(xiao)必須(xu)承擔同(tong)(tong)樣的(de)責(ze)(ze)任和(he)(he)義務，同(tong)(tong)時還(huan)假定，在(zai)首席執(zhi)行(xing)(xing)官或管理董(dong)事(shi)領導下的(de)“執(zhi)行(xing)(xing)董(dong)事(shi)”應負(fu)責(ze)(ze)對(dui)企業運(yun)營(ying)情(qing)況(kuang)進行(xing)(xing)監督，并負(fu)責(ze)(ze)批準和(he)(he)執(zhi)行(xing)(xing)這(zhe)些(xie)戰略，同(tong)(tong)時“獨立(li)”非執(zhi)行(xing)(xing)董(dong)事(shi)也要通過制定政策、承擔義務，同(tong)(tong)時討(tao)論執(zhi)行(xing)(xing)董(dong)事(shi)的(de)工作(zuo)和(he)(he)績效(xiao)(xiao)，并提出建設性的(de)批評意見，來為公司(si)創造價值。因此獨立(li)董(dong)事(shi)對(dui)這(zhe)種(zhong)(zhong)單層(ceng)結構的(de)董(dong)事(shi)會的(de)績效(xiao)(xiao)和(he)(he)協調一致起著十(shi)分(fen)重要的(de)作(zuo)用，能夠使股東和(he)(he)其他(ta)利益(yi)相關(guan)者(zhe)的(de)利益(yi)得(de)到尊重和(he)(he)保護。
但這種(zhong)董(dong)(dong)事(shi)(shi)會(hui)結(jie)構(gou)也(ye)有明顯(xian)的缺陷，就是(shi)過于依(yi)賴于“執行”董(dong)(dong)事(shi)(shi)和獨立董(dong)(dong)事(shi)(shi)在董(dong)(dong)事(shi)(shi)會(hui)的真正獨立性。也(ye)就是(shi)說，對所(suo)有的利益相關者，這兩類董(dong)(dong)事(shi)(shi)的甄選(xuan)、能(neng)力(li)培訓、評價(jia)和解雇(gu)等都是(shi)特別(bie)重要(yao)的問(wen)題，董(dong)(dong)事(shi)(shi)的績效標準需要(yao)得到所(suo)有董(dong)(dong)事(shi)(shi)的同意(yi)，系統也(ye)必須由所(suo)有董(dong)(dong)事(shi)(shi)來(lai)建立，然(ran)后(hou)由董(dong)(dong)事(shi)(shi)長負責維(wei)護。
在(zai)董(dong)(dong)事(shi)(shi)會(hui)(hui)(hui)層面(mian)上，培訓執行(xing)董(dong)(dong)事(shi)(shi)具有(you)相對獨立的(de)(de)思想是(shi)十分困難的(de)(de)，但也并非不可能(neng)。然而，在(zai)世界各國的(de)(de)董(dong)(dong)事(shi)(shi)會(hui)(hui)(hui)模式中，單層董(dong)(dong)事(shi)(shi)會(hui)(hui)(hui)結構最有(you)可能(neng)具備自我糾止、解決(jue)董(dong)(dong)事(shi)(shi)四項困境、保(bao)持企(qi)業生態(tai)平衡(heng)的(de)(de)能(neng)力。預(yu)測目前在(zai)德國、法(fa)國甚至在(zai)日本關于董(dong)(dong)事(shi)(shi)會(hui)(hui)(hui)的(de)(de)討論中，最后很有(you)可能(neng)都(dou)趨向于這(zhe)種單層的(de)(de)董(dong)(dong)事(shi)(shi)會(hui)(hui)(hui)模式。
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