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X:,,,,,:2004,,1,;,,2,,,3,,,,,,,,,,,,06X123LynneL.Dallas,theMultipleRolesofCorporateBoardsofDirectors,SanDiegoL.Rev.(Fall2003),p.782.S.DonaldGonson,CorporateGovernanceintheGlobalEconomy,PresentedatTsinghuaLawSchool,19May,2004.OECD:OECDPrinciplesofCorporateGovernance,p.24,2004.©1994-2008ChinaAcademicJournalElectronicPublishingHouse.Allrightsreserved.(Sarbanes-OxleyActof2002,SOAof2002),(SEC),42002,,,,5(NYSE)200311SEC,/,6,1999OECD,2004,,,,7,;,,,8,,,,,,,,,9,,,10,(AuditCommit2tee)(CompensationCommittee)(NominatingCommittee),(ExecutiveCommittee)?,,()1645678910W:(),1999,264LewisD.Solomon,Corporations:ExamplesandExplanations(2ndEd.),Little,BrownandCompany,1994,p.188.1,p.65.Section303A,NYSEsListedCompanyManual,November2003.(2002)24,:,2003,245See,Sarbanes-OxleyActof2002,Sec.301.©1994-2008ChinaAcademicJournalElectronicPublishingHouse.Allrightsreserved.()(CEO),CEO,,CEO,CEO15,CEO,CEO:,CEO,,,,CEO,CEO,,CEO,,,CEO,CEO,CEO,,26200551112131415R.WilliamIde,Post-EnronCorporateGovernanceOpportunities:CreatingaCultureofGreaterBoardCollaborationandOver2sight,MercerL.Rev.(Winter2003),p.833.E.NormanVeasey,PolicyandLegalOverviewofBestCorporateGovernancePrinciples,SMUL.Rev.(Fall2003),p.2138.9,,336[]:,,2000,447:,2000,211©1994-2008ChinaAcademicJournalElectronicPublishingHouse.Allrightsreserved.(CEO),,/,19(),,CEO,CEO,,CEO,CEO,,CEO,,20(),CEO,,,,2002Sarbanes-OxleyNYSE,,,,,,,21,,,,36161718192021LewisD.Solomon,DonaldE.Schwartz,JeffreyD.Bauman,ElliottJ.Weiss,CorporationsLawandPolicy:MaterialsandProblems(ThirdEdition),WestPublishingCo.,1994,p.652.StevenL.Emanuel,Corporations(4thEd.),AspenLaw&Business,2002,p.69.Ibid,p.859.Ibid,p.854.15,R.WilliamIde,pp.839-841.9,,336©1994-2008ChinaAcademicJournalElectronicPublishingHouse.Allrightsreserved.()1.,,233,,,24,,,,,;;25,,,2.,2002-,,(MBCA),,,26,MBCA,:(1);(2)27,MBCA,,,:(1),,;(2);(3),;(4),,,MBCA,,;,,,28MBCA,,46200552223242628MelvinAronEisenberg,CorporationsandBusinessAssociations:Statues,Rules,MaterialsandForms,theFoundationPress,Inc.,1996,p.365.27ModelBusinessCorporationAct(MBCA),8.25(a),(b).255,,248215(2002),5,,247TheSmithGuidance1.5,July2003.©1994-2008ChinaAcademicJournalElectronicPublishingHouse.Allrightsreserved.(),,,,,,,1./,,:(1),,;(2);(3)/,30,,CEO,CEO,/,,,/,2.:(1)CEO,CEO,CEO;(2)CEO;(3),SEC,,31,,,,,,,32NYSE,5629303132PaulaJ.Dalley,PublicCorporateGovernanceundertheSarbanes-OxleyActof2002,Okla.CityU.L.Rev.(Spring2003),p.188.HiggsSuggestionsforGoodPractice(UK),January2003.6DelawareGeneralCorporationLaw,141(c).©1994-2008ChinaAcademicJournalElectronicPublishingHouse.Allrightsreserved.(1),(2),(3),(4):361.,;2.,3.,,,,,37()2002(),,,,38,,,39,,662005533343536373839,:(1);(2);(3);(4);(5):(1);(2);(3):(1),;(2)(2002)36TheSmithGuidance(UK),3.5,July2003.Rule10A-3(b)(2),(3),(4),(5),SecuritiesExchangeActof1934.6Sec.301,Sarbanes-OxleyActof2002.Rule10A-3,ListingStandardsRelatingtoAuditCommittees(a)(b),SecuritiesExchangeActof1934.©1994-2008ChinaAcademicJournalElectronicPublishingHouse.Allrightsreserved.:,,,,,,,,,,,(),,,,,,40,,,,:,41,,,,,,,;42,,,,,,,,,,,,,,,,,,,,,,,,,,76404142:,2004,62152,2002630,2;2003630,©1994-2008ChinaAcademicJournalElectronicPublishingHouse.Allrightsreserved.:,,,,,43,,,,,,,,,,,,,,,,44,,,,,,,,,,,,,:(1),;(2),,,,,,,;(3)86200554344,,()(2004)©1994-2008ChinaAcademicJournalElectronicPublishingHouse.Allrightsreserved.:Theprimaryroleoftheboardofdirectorsisthestrategicguidanceofthecompanyandthemonitoringofthemanagement.Butasadeliberativeorgan,ithasdeficiencies.Theestablishmentofboardcommitteeshelpstoovercomeitsdeficiencyandenabletheindependentdirectorstoactmoreinde2pendently.ThecurrentmodesoflawsregulatingcommitteesaredifferentintheUS,JapanandChina,amongwhichthemodeintheUSinpreferable.Thetypicalcommitteesarenominatingcommittee,com2pensationcommitteeandauditcommittee,whichperformtheirrespectiveimportantfunctions.TheboardcommitteeshouldbeprovidedintheChinasCompanyCode.Keywords:corporation;boardofdirectors;boardcommittee;companyadministration964546RobertB.Thompson,CollaborativeCorporateGovernance:ListingStandards,StateLaw,andFederalRegulation,WakeForestL.Rev.(Fall2003),p.981.RobertaS.Karmel,TurningSeatsIntoShares:CausesandImplicationsofDemutualizationofStockandFuturesExchanges,HastingsL.J.(January2002),p.401.©1994-2008ChinaAcademicJournalElectronicPublishingHouse.Allrightsreserved.