外贸公司风险管理与法律对策研究

发布时间：2018-12-20 13:28

【摘要】：在本次国际金融危机中,外贸公司的经营遭受严重冲击。在国际法体制的严格约束下,外贸公司较难受惠于政府的货币政策和财政政策,因而,建立内部风险管理体系有助于外贸公司安然度过经济危机期。考虑到风险的常在性,风险管理体系不仅仅是应急体系,更是建构稳健经营企业文化的必要组成部分之一。从维护股东利益出发,外贸企业有必要在章程中明确风险管理机制的地位,从而充实我国《公司法》第148条项下董事、监事和高级管理人员对公司的忠实和勤勉义务;从维护债权人和投资者的利益出发,政府应推行风险管理机制的披露制度,并以市场的方式为不同类型的风险管理机制定价,促进最优风险管理体系的演进;从保证公司创新能力出发,政府部门应认识到"限薪令"的危害后果,在遵循"业务判断"原则的前提下,代之以更为市场化的且包括风险管理因素的薪酬体系应对危机,并采取适当措施抑制公司董事会的过度冒险倾向。
[Abstract]:In this international financial crisis, the operation of foreign trade companies suffered a serious impact. Under the strict restraint of the international law system, foreign trade companies can hardly benefit from the government's monetary and fiscal policies. Therefore, the establishment of an internal risk management system will help foreign trade companies weather the economic crisis. Considering the presence of risk, risk management system is not only an emergency system, but also a necessary component to construct a stable corporate culture. In order to safeguard the interests of shareholders, it is necessary for foreign trade enterprises to clarify the status of risk management mechanism in the articles of association, so as to enrich the loyalty and diligence of directors, supervisors and senior managers under Article 148 of the Company Law of our country. In order to safeguard the interests of creditors and investors, the government should carry out the disclosure system of risk management mechanism, price different types of risk management mechanism in the way of market, and promote the evolution of optimal risk management system. In order to ensure the innovation ability of the company, government departments should recognize the harmful consequences of the "salary restriction order", and replace it with a more market-oriented salary system that includes risk management factors to deal with the crisis under the premise of "business judgment" principle. And take appropriate measures to curb the excessive risk of the company's board of directors.
【作者单位】：南京大学法学院;
【基金】：教育部“国际金融危机应对研究”应急课题资助(2009JYJR010)
【分类号】：D922.295

【参考文献】