实践《公司治理规则》的法律途径--论修订后的《德国股份法》第161条

自经济合作与发展组织(OECD)制定了《公司治理结构规则》以后,很多国家都相继制定了自己的公司治理规则。德国不仅制定了《公司治理规则》,而且通过对《股份法》的修订,从法律的角度强化上市公司对公司治理规则的遵行,以期达到完善公司治理的目的。

The Approach in Law to Realize Corporate Governance Codex

Corporate governance is a long-live topic in company law. Since the OECD formulated Principles of Corporate Governance, some states enacted their own corporate governance rules successively. In Germany, not only a Deutscher Corporate Governance Kodex is enacted, but also some rules in Share Act are amended to keep the listed company to obey the rules in Deutscher Corporate Governance Kodex from the angle of law, and to perfect corporate governance.