OECD公司治理准则partII(中英文对照)

OECD公司治理准则

I.确保有效的公司治理框架基础

Ensure the basis for Effective Corporate Governance

公司治理框架应当提升透明、有效的市场，遵循法治原则，明确规定不同的监管、管理及执行权力之间的责任划分。

The corporate governance framework should promote transparent and efficient markets, be consistent with the rule of law and clearly articulate the division of responsibilities among different supervisory, regulatory and enforcement authorities

A、公司治理结构的发展应当着眼于其对经济的全面发展、市场的统一、

为市场参与者所创造的动力和推动透明有效的市场的影响上。

The corporate governance framework should be developed with a view to

its impact on overall economic performance, market integrity and the

incentives it creates for market participants and the promotion of

transparent and efficient markets.

B、在一法域内，影响公司治理实践的法律和规章要求应当符合法治原

则，且是透明的、可执行的。

The legal and regulatory requirements that affect corporate governance

practices in a jurisdiction should be consistent with the rule of law,

transparent and enforceable

C、在一法域内，不同权力之间的职责划分应当予以明确规定，且应确

保服务于公共利益。

The division of responsibilities among different authorities in a

jurisdiction should be clearly articulated and ensure that the public

interest is served

D、监管、管理及执行机关应当具有威信、正直性及智识，以专业的、

客观的方式履行职责，而且他们的管控应当是及时的、透明的、且是

经充分解释的。

II.股东的权利及主要的所有者权能

The rights of shareholders and key ownership functions

公司治理框架应当能够保护并便利于股东权利的行使

The corporate governance framework should protect and facilitate the exercise of shareholders’ right

A、股东的基本权利应当包括有权：（1）获得股权登记方法；（2）转

让或者过户股份；（3）及时定期地获得公司相关的、实质的信息；

（4）参加股东大会并投票；（5）选举或者撤换董事会成员；及（6）分享公司利润。

Basic shareholder rights should include the right to : （1）secure methods of ownership registration; （2）convey or transfer shares; （3）obtain relevant and material information on the corporation on a timely and regular basis; （4）participate and vote in general shareholder meetings;

（5）elect and remove members of the board; （6）share in the profits of the corporation

B、股东有权参与且应被充分通知关于公司变更的决定，诸如：（1）对

设立协议、公司章程或类似的公司管控文件的修改；（2）追加股本的授权；（3）实质上导致了出售公司的特殊交易，包括全部的或者是基本上全部的资产转让

Shareholders should have the right to participate in, and to be sufficiently informed on, decisions concerning fundamental corporate changes such as: （1）amendments to the statutes, or articles of incorporation or similar governing documents of the company; （2）the authorization of additional shares; and （3）extraordinary transactions, including the transfer of all or substantially all assets, that in effect result in the sale of the company. C、股东应有机会有效地参与股东大会，并进行投票，且应获得包括投

票程序在内的股东大会规则的通知：

Shareholders should have the opportunity to participate effectively and vote in general shareholder meetings and should be informed of the rules, including voting procedures that govern general shareholder meetings:

1.股东应当知悉关于股东大会的日期、地点和议程的充分而适时的

通知，及有关股东大会决议事项的完整而及时的信息。

Shareholders should be furnished with sufficient and timely

information concerning the date, location and agenda of general

meetings, as well as full and timely information regarding the issues

to be decided at the meeting

2.股东应有机会在合理范围内：向董事会问询包括年度外部审计在

内的问题、确定股东大会的议题，提议决议事项。

Shareholders should have the opportunity to ask questions to the

board including questions relating to the annual external audit, to