董事会委员会的出现是未来解决独立董事发挥作用的平台,也是委员会制度设计的初衷,早期出现董事会是审计委员会和薪酬委员会,委员会的运行过程中,家发现除了为独立董事提供了发挥作用的平台之外,由于专业化的分工,高了董事会的运作效率;于是,除了完全用于独立董事监督平台的审计和薪酬委员会之外,董事会中又出现了协助董事会工作的提名委员会、治理委员会、执行委员会、战略委员会、董事事务委员会、财务委员会、投资委员会以及健康安全和环境公共政策委员会等.

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

委员会并不是越多越好,过多地设置和关注委员会,必然会割裂董事会作为一个整体的有效性,这反而违背了设置委员会的初衷,因此,根据董事会的主要职责、委员会设置的初衷以及企业的实际需要来设置委员会是个公司必须遵循的原则,基于以上的考虑,董事会应该设置4个委员会,即审计委员会、薪酬委员会、提名/治理委员会以及战略投资和风险管控委员会.

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,审计委员会是必需的,全球几乎所有的资本市场都要求上市公司董事会设置审计委员会,确保财务报告的真实以及企业的运作遵规守法,而这正是董事会和独立董事最基本的职责,有无审计委员会以及审计委员会的成员是否都是由外部董事构成就成为判断董事会能否真正履行监督职责的重要依据.

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

除审计委员会之外,虽然法律没有强制性的要求,但是全球70%的上市公司都设置了薪酬委员会和提名/治理委员会,薪酬委员会主要负责对高管层进行业绩考核并为之制定合理的薪酬,提名/治理委员会主要负责董事提名和确保公司治理结构的有效性,这两个委员会负责的工作都是确保董事会监督职责能够履行的关键,因此对于高效董事会来说,这两个委员会也是应该有的.

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

董事会和独立董事有两个基本职责:监督和决策。审计、薪酬、提名/治理委员会是为了确保董事会和独立董事监督职责的实现而设置的,而战略投资和风险管控委员会是为实现决策功能而设置的,董事会很重要的一个工作就是要关注和参与公司的战略管理过程,在战略规划、战略执行、资本配置并购重组和风险管控等方面帮助企业作出有效决策,为了更有效地完成这些工作,建议要考虑设置战略投资、风险管控委员会.

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个委员会基本上是每个公司都应该考虑设置的,当然,根据公司的实际情况不同,还可以设置不同的委员会,比如,对于一些对环境污染比较严重的企业,为了扭转公司在公众心目中的形象,这时候可能以上4个委员会对他们都不是重要的,更重要的是要设置健康、安全、环境和公共政策委员会...

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,必须指出的是,委员会也不是可以无休止地设置下去.过多的委员会必然要求更多的董事,这将导致董事会规模扩大,影响董事会整体的有效性;因此,我们的建议是先考虑审计、薪酬、提名/治理、战略投资和风险管控这4个委员会,再根据公司实际需要设置1~2个其他的委员会.

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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