公司感谢信(中英文)

公司感谢信(中英文)（共7篇）

公司感谢信(中英文) 篇1

Dear Sir or Madam:

Welcome to stay in Beijing West International Trade Hotel and we appreciate your suggestions and support.Your opinions and suggestions are important to us because it will help us to serve your requirements better.We are improving the question with regard to the Guests Comments Form that you mentioned.We express our sincere apologies for your inconvenience.On behalf of hotel staff will try our best to provide the best service for you.If you have any requirements, please contact our Assistant Manager at Ext “21”.We wish you have a most enjoyable stay and look forward to your next visit.Yours truly

General Manager

感 谢 信

尊敬的**先生/女士：

欢迎您下榻北京西国贸大酒店，感谢您对酒店服务的认可并在入住期间提出宝贵意见，阁下之建议协助酒店了解到如何更好地满足宾客的需求，对酒店日后发展起到至关重要的作用。关于您在宾客意见书中所提到的***问题，已经在逐项落实。由此给您带来不便，本人再次致以真诚的歉意。

本人谨代表酒店全体员工将竭尽全力使您在本酒店享受最优质的服务如您有任何其它需求，请随时致电酒店分机号码“21”与大堂副理联系。再次感谢您的惠顾并期待着您下次光临

此致

敬礼！

公司感谢信(中英文) 篇2

Once upon a time, Uggs had been awarded“the ugliest shoes in history”.However, the popularity of Uggs grew without the support of large-scale advertising campaigns and strong marketing promotion after Deckers Outdoor Corporation acquired UGG Holdings, Inc.in the 1990s (World of UGG, 2012) .UGG Australia which has kept more than 50%sales growth for several years has become a new legend in the fashion world (Deckers Outdoor Corporation, 2008) .The evolution of UGG from a brand that made sheepskin boots to a brand that was now being touted as a symbo of a stylish, casual and luxurious lifestyle was swift.All of these achievements depend primarily on some unique strategies adopted by Deckers to popularize Uggs.As a result, undertaking a strategy review of UGG Australia, especially in the US, is valuable.

At first, Australian surfers began wearing Uggs for keeping their feet warm and dry between sessions.Brian Smith, who is the founder of UGG Australia brand, found this kind of hand-made basic sheepskin“footies”and then sold them in the beaches of Southern California.In 1998, Brian Smith sold UGG Australia to Deckers (World of UGG, 2012) .After this acquisition, Deckers believed that UGG Australia could break the professional market and attrac more consumers with its exquisite materials and comfortable foo feeling.The traditional promotion model—advertising, appearing in fashion magazines and fashion shows, and attracting consumers to the counter—obviously does not work for Uggs because this kind of shoes, which looks ugly, stupid and is diffi cult to match, is hard to be accepted by the fashion world.For this reason, Deckers turned to convince the other“lighthouse”in the fashion world—superstars to fall in love with Uggs.With the help of several celebrities UGG Australia has raised its popularity further and the brand has experienced steady growth over the years with the introduction of new designs and the luxury or fashion element associated with it.

2 Strategic Analysis

2.1 Methods

This analysis mainly uses the Internet sources to understand the history, the products and the marketing methods about UGG Australia.Especially some useful information is found on the UGG Australia’s official website.Through analyzing these sources some problems can be found, and this report will make the strategy according to the fact.

2.2 Business strategy statement

Mission:Producing the most comfortable wool boots in the world.

Vision:Conveying a kind of relaxed, casual and comfortable lifestyle to consumers.

Objectives:

Making full use of the UGG Australia’s brand value to expand market share.

Developing more products to satisfy all kinds ofcustomers.

Scope:When UGG Australia occupies the US market, it should take the United States as the center and develop the international market.

2.3 External analysis

Political Factors:In recent years, the international political situation is lack of stability.In American market, political change has certain effect on UGG’s promotion, but it is not the major factor, because the trend of globalization, which brings a huge market for footwear industry, is more and more obvious.

Economic Factors:It is no doubt that the US is still the biggest economic power in the world.Living standard of the US is in a high level and the demand for quality life is stronger (World of UGG, 2012) .All these factors have a positive effect on the development of UGG Australia which also has high quality standards.The development of the economy and the expansion of consumer market is the main premise to make the strategy.Customers’consumption ability is one of the main factors when considering making the strategy.

Socio-cultural Factors:Americans’consumption idea translates from pursuing the good looking, the fashion style to paying more attention to a relaxed, comfortable lifestyle.The rational consumption idea which emphasizes comfort and freedom is formed in the Americans’mind (World of UGG, 2012) .This idea also provides a certain market for the wool boots.

Technological Factors:One of the main features of Uggs is keeping feet cool and warm at the same time.One of UGG’s main competitive advantages is its technical innovation.This factor is very important for UGG Australia, and is the premise of formulating the differentiation strategy.

Environmental Factors:The important environmental factor is the“green”to the environment.UGG Australia has a strong social responsibility and takes action to control the pollution when producing.In the process of manufacturing, UGG Australia should make full use of the excellent technical personnel and facilities to minimize the damage to the environment.

Legal Factors:The US has a sound legal system, as well as in the footwear industry.When UGG Australia makes generic strategy, a full consideration of the characteristics of the US’s laws must be taken.

Considering all the factors above, the differentiation strategy is the optimal generic strategy for UGG Australia’s business in the US.

2.4 Strategic capability

Strengths:

constant innovation

Technological innovation is the main reason to make the UGG Australia’s products become distinguished.The using of high-end technology personnel to take technology innovation when producing the wool boots makes the company’s products more diversifi ed.

strict material selection

Many controls have been taken in material selection.UGG Australia selects only the best sheepskin in the world.And after that each sheepskin will be put through an extensive and strict process to ensure its quality.

Weaknesses:

limited marketing methods

UGG Australia’s marketing methods are limited.In the future UGG Australia could use more marketing methods such as the medium to appeal more consumers.The Oprah's TV promotion is one of the UGG marketing strategies that are very successful.

limited product scope

When talking about Ugg, people only think of the wool boots The fact is that the product scope is limited to some extent.

Opportunities:

technology development

With the development of technology, UGG Australia can develop its amazing sheepskin to design and produce more woo products which can provide customers with relaxation, comfort and luxury.

shift of lifestyle

By the end of the 1990s, a cultural shift occurred—people were embracing, and feeling empowered, by enjoying a more casual lifestyle and Ugg became the symbol of this lifestyle (World of UGG, 2012) .The UGG brand begins to symbolize those who embraced sport and a relaxed, active lifestyle.

Threats:

consumers’disposable income

The consumers’disposable income level determines the UGG’s product pricing and positioning.That is to say, UGG Australia should determine the consumer marketing strategy according to the disposable level in a certain period.

fi erce competition

In the market, the popular Ugg brands include Yellow Earth JOMVOX, MOU, EMU, ANYPRIZE, AUKOALA and so on.The competition is fi erce among rivals.

2.5 Strategy and culture

Symbol:

Power Structures:The brand of UGG Australia was founded by Brain Smith.And then UGG Holdings, Inc.was acquired by Deckers Outdoor Corporation in the 1990s.

Organizational Structures:UGG Australia is a symbol of the relaxed, casual, comfortable and luxurious lifestyle.That is to say, the business’s culture there is relaxation and comfort.At the same time, the quality control there is quite strict.As a result, the organizational structure of UGG Australia is formal and collaborative.

Control Systems:It is sheepskin that defines UGG Australia.There are many controls in material selection.UGG Australia selects only grade-A, most luxuries Twinface sheepskin in the world and puts each sheepskin through an extensive and strict process to ensure it will provide the signature UGG experience.The control systems are so strict that even the slightest blemish will be the cause for exclusion.

Rituals and Routines:The brand culture that UGG Australia wants to convey to consumers is a kind of relaxed, casual and comfortable lifestyle.This brand image has existed since UGG Australia founded and is not easy to change.

Lou Gerstner believed that culture is what people do when no one is watching (Paxton, A.2011) .The business’s culture influences its strategy development through three aspects.First of all, the business’s culture can guide the formulation of business strategy.Secondly, the business’s culture can ensure the successful implementation of business strategy.Last but not the least, business strategy must be coordinated with the business’s culture.UGG Australia's brand culture is providing consumers a kind of relaxed, casual and comfortable lifestyle which is quite different from the previous style.Of course, differentiation is the optimal generic strategy for UGG Australia’s business in the US.

3 Business strategy choice

In order to win the fierce competition and meet customers’changing needs, UGG Australia should try its best to be different from its competitors.As a result, differentiation is the most suitable generic strategy for UGG Australia’s business in the US.Differentiation strategy does not mean that UGG Australia can ignore the cost, but the cost is not the company’s primary strategic objective.Concentrating or focusing on product or service innovation and developing UGG’s features rather than on keeping the lowest competitive price should be UGG Australia’s task.Differentiation can be implemented in a number of ways through which companies can stand apart from other rivals.The product target of UGG Australia is high-end, fashionable and luxurious boots.As a result, superior quality, fantastic design and an image of prestige or status are the bases of UGG Australia’s uniqueness.

At the same time, differentiation strategy allows UGG Australia to match the strengths of UGG Australia to the opportunities in the environment, and also to achieve a suitable competitive advantage At fi rst, Ugg boots is the generic name for footwear.And now they are an international icon that transforms the way consumers look a boots.Strict material selection and quality control are the strengths of UGG Australia which can meet customers’needs for high-end fashion footwear.On the other hand, just as what Jeffrey Klinefelte said“the strong demand for Uggs across a broad assortment of styles is an indication that UGG is becoming a strong brand versus a ho trend in just on boot style” (Deckers Outdoor Corporation, 2008) UGG Australia has the rich and varied style designs which can completely meet customers’needs for being the most fashionable star in the fashion world.

4 Conclusion

Basing on the external analysis, internal analysis, and generic strategy above, it can be concluded that differentiation strategy is the optimal generic strategy for UGG Australia’s business in the US.From the external analysis above, it can be concluded that the fashion industry is a hypercompetitive and constantly changing industry.In order to meet customers’changing needs or unique preferences, UGG Australia should have some uniqueness to have a competitive advantage.The product line should be expanded to provide customers with all kinds of styles and colors to maintain their love of the UGG collection.From the internal analysis above this report found that UGG Australia has a number of controls in material selection and craftsmanship.These strict quality controls are also strengths of UGG Australia.Only through these stric quality controls can UGG Australia be relaxed, casual, comfortable and luxurious footwear.In a word, differentiation strategy is the bes generic strategy option for UGG Australia’s business in the US to be distinguished.

摘要：Ugg boots have developed from Australian generic products to global luxury footwear, and UGG Australia has become a worldwide famous brand through the marketing strategy of celebrity seeding. The strengths of UGG Australia are strict quality control, constant innovation and strict material selection. At first, Ugg was only a pair of ugly boots which looked like using sheepskin with wool to wrap feet. This kind of boots was thick and stupid, but quite light and warm. By the end of the 1990s, more and more people wanted to enjoy a more casual lifestyle and Ugg became the symbol of this lifestyle. UGG Australia tries best to provide consumers with not only a pair of comfortable boots, but also a relaxed, casual and luxurious lifestyle (News, 2008) . The fashion industry is hypercompetitive and constantly changing. That is to say, UGG Australia should try its best to be different from its rivals to satisfy customers' changing needs or unique preferences. For this reason, differentiation is the optimal generic strategy for UGG Australia's business in the US. Carrying out differentiation strategy means that value is provided to UGG Australia's customers through the unique features and characteristics of Uggs (Roney, 2005) . As a result, superior quality, fantastic design and an image of prestige or status are the bases of UGG Australia's uniqueness.。

参考文献

[1]Deckers Outdoor Corporation, 2008, UGG Boots: Australian Generic Product to Global Luxury Brand, IBS Center for Management Research, viewed 13th January 2012, <http://www. icmrindia.org/casestudies/catalogue/Marketing/MKTG202.htm>

[2]News, 2008, USA: Plus Award Honors Deckers as Company of the Year, fibre2fashion.com, viewed 12th January 2012, <http:// www.fibre2fashion.com/news/textile-news/newsdetails.aspx?news_ id=49645>

[3]Paxton, A. 2011, Huddles, checklists, and Dale Carnegie: promoting a culture of patient safety, College of American Pathologists, viewed 12th January 2012, <http://www.cap.org/ apps/cap.portal?_nfpb=true&cntvwrPtlt_actionOverride=%2F portlets%2FcontentViewer%2Fshow&_windowLabel=cntvwr Ptlt&cntvwrPtlt%7BactionForm.contentReference%7D=cap_today%2F1111%2F1111g_huddles_checklists.html&_state=maximized&_pageLabel=cntvwr>

感谢正义公司！感谢政府领导！ 篇3

情况是这样的:十多年来,为了靠科技致富,我先后订阅过十几种报刊杂志,从中选择过无数个致富项目,没想到一次也没有成功,其中有多次都是上当受骗。让我记忆最深的是养殖海狸鼠被骗、搞加工面袋被骗、加工电子产品被骗、加工离合器片被骗、加工植酸钙被骗、加工玻璃纤维被骗、搞鸡蛋加工项目被骗、加工大蒜素被骗等等,总共受骗损失6万余元。关键是经过这么多次受骗后还是不会辨别真假,如果再选项目很可能还要继续受骗,后果更是不堪设想。(注:像张文革这样的受骗案例在全国不知有多少个,仅正义公司备案就有上千个。)

真的是正义公司赵经理救了我,是政府领导的支持让我很快取得了成功。其实我早就认识了正义公司,也早知道赵经理专搞信息打假并推广可靠项目。可我就是被“错误的认识”迷住了心窍、总认为搞鞭炮项目手续不好办,所以才选择了其他项目,由于不会辨别真假,也没有听信赵经理的忠告,结果多次受骗、损失惨重,几乎倾家荡产,真是后悔莫及。去年十月,我是硬着头皮到正义公司学习“防骗绝招”,听赵经理说话真正让我体会到:“听君一席话,胜读十年书”。自从学了“防骗绝招”就再也没有受骗,而且对每一个项目都能辨清真假,如果早听赵经理的忠告根本不会有今天的后果。

正义公司的安全鞭炮项目真正让我眼见为实,非常满意,正像公司承诺的那样,既安全又合法,政府保证支持。学会技术后、公司向我提供了真正的安全配方(获国家专利)等各种合法证件。我回到家马上购料试产、结果非常理想,经详细核算成本、完全属实,全家人终于露出了发自内心的微笑。这是我十年来选项目第一次取得成功,同时还让我特别高兴的是:对于生产真正的安全型鞭炮、各级领导都很满意并表示支持。有了领导的批示,办证也非常顺利,仅年前一个月靠加工安全鞭炮就让我获利一万多元。这对我来说,真正是“早知今日何必当初”。我真心感谢正义公司,感谢我们县、市领导的支持。愿更多的善良者不要再走我过去的受骗之路,正义公司赵经理是我们最真诚的朋友。

一个从多次失败、受骗的遭遇中被挽救的人张文革

2008年3月16日

投资必用中国“功夫”

郑重承诺:应用“绝招”辨清真假,投资必定成功。离开此招、必定失败,长期受骗、损失无边。教您绝招辨真假,暂时收费一百八!

(登陆正义网站,保您选项目一步成功永远不会受骗)

咨询电话:0310—7523009 7522540 7581081 13171795631 网址: www.zhengyi668.com

(一)安全鞭炮利润高 市场广阔前景好(二)彩花礼炮更赚钱 男女老少都能干

国家专利注册商标,独家配方不用炸药,安全合法、政府支持。成本更低质量更好,能够取代传统炸药鞭炮。千响成本一元,售价3—5元,日产3百万晌,利润能超千元;质量成本可靠,产品可以包销。彩花礼炮发射高度10—30米,天空效果五彩缤纷,一炮叫好、利润更高。

以上两个项目技术转让费分别是1.2万元和0.6万元,对困难者优惠照顾或分期付款、投资无风险,月利超万元。真诚寻求合作、保您一步成功。否则,赔偿损失、全部退款。

另供无炸药彩光鞭炮自动化设备:A型2600元、B型3600元、C型4800元、D型6000元;万响成本3元,5分钟生产3万。公司承诺:技术全国领先,产品成本最低、设备产量最高,有真正的诚信保证、完全真实可靠。

正义公司诚信保证:本公司长期在工商消协部门押入现金2万元由消协部门直接支配、专款专用,随用随补,专门用来保护投资者不会受到任何欺骗。

河北邯郸鸡泽正义公司

地址:鸡泽县公安局西侧50米路北

专家评语:正义公司这种“诚信保证”可以说真诚至极,完全值得信任,无可争辩。这在全国信息界少之又少。

拜访客户后的中英文感谢信怎么写 篇4

拜访客户以后写给拜访公司的感谢信，感谢此次拜访的热情招待，也可以说是一个回访邀约，

拜访客户后的感谢信中英文版

Dear ____________,

Please excuse my delay in thanking you for your hospitality during our visit to your firm on ____________ [date].

I found our discussions very helpful and encouraging. We now have a better understanding of your needs and will soon submit another proposed contract for your approval. We expect to have it ready by

____________ [date].

Again, thank you for the pleasant visit.

Yours sincerely,

____________ [name]

____________ [title]

尊敬的__________，

我们于__________[日期]拜访了贵公司，您的热情款待让我们十分感激，在此

请您接受我们这份迟到的谢意。

我们的讨论是十分有益且令人鼓舞的。我们现已进一步了解了您的需求，并将

很快向您呈上一份新的合同提议供您批阅，预计该提议将于______[日期]前完成，

再次感谢您为我们安排的这次愉快的访问。

此致，

__________[姓名]

__________[头衔]

延伸阅读：企业致客户的感谢信范文

尊敬的客户：

您好!

值此“十一”和“中秋”双节即将来临之际，为了感谢您们对XX公司的支持与厚爱，我们全体员工向您表示衷心的感谢和美好的祝福! 回首万里行公司的发展历程，您们--我们尊敬的客户，给予了我们无比的力量，在您的大力关心与支持下，以及公司全体员工的.勤奋努力下，我们凭借优质的服务，良好的信誉，取得了一个又一个的辉煌成绩。

饮水思源，我们深知，XX公司所取得的每一点进步和成功，都离不开您们的关注、信任、支持和参与。您们的理解和信任是我们进步的强大动力，您们的关心和支持是我们成长的不竭源泉。您们的每一次参与、每一个建议，都让我们激动不已，促使我们不断奋进。有了您们，我们前进的征途才有源源不绝的信心和力量;有了您们，我们的事业才能长盛不衰地兴旺和发展。

在今后的岁月里，希望能够继续得到您们的关心和大力支持，客户的满意是我们永恒的追求，我们将继续为您提供最真诚的服务。

再一次感谢您的帮助和支持，恭祝您身体健康!阖家幸福!事业兴旺!万事如意!

此致

英文感谢信 篇5

Thank you ever so much for your charming note of congratulation. My nice new husband and I appreciate your letter, and your good wishes for the future.

We will be at home after May 4, and we hope you will come and see how cozy we are in our new apartment.

Cordially yours,

Zhu Di

英文感谢信 篇6

信开头段常用句式和套话

i am writing to extend my sincere gratitude for...i am writing to express my thanks for...

公司感谢信(中英文) 篇7

In recent years, since the ineffective non-executive directors in company not only affect the company but also have significant impact on the entire society, the heated debate is on the effectiveness of non-executive directors' function and this essay will concentrate on the paradigmatic notion of “good” corporate governance in terms of the role of non-executive directors.This essay will be divided into two sections to discuss the function of non-executive directors in good corporate governance.The first section will summarize the role of non-executive directors and the requirements of non-executive directors in different reports and briefly explain it.Moreover, the essay will outline some paradigmatic notions of “good” corporate governance and discuss the strengths and weakness of these paradigms with cases.Finally, I will give some view on good corporate governance in terms of the role of non-executive directors.

2.The Role of the non-executive directors

The non-executive directors have two main functions in corporate governance: monitoring the activity of executive directors and playing a role in the development of strategy.Nevertheless, the Higgs Review (2003) gives more details on the role of a non-executive director as follow:

Constructively challenge and contribute to the performance of strategy;

Scrutinize performance of management and monitor reporting of performance;

Verify that financial information is accurate and financial controls and risk management robust and defensible;

Determine the remuneration of executive directors.

To play a role in the appointment removal of senior management and in determining the succession plan.

Also, Tyson Report (2003) suggests some similar role of non-executive directors as follow:

Provide advice and direction to a company’s management in the development and evaluation of its strategy;

Monitor the company's management in strategy implementation and performance;

Monitor the company's legal and ethical performance;

Monitor the veracity and adequacy of the financial and other company information provided to investors and other stakeholders;

Assume responsibility for appointing evaluating and, where necessary, removing senior management; and plan succession for top management positions.

As we can see from above, the Tyson report and Higgs review both emphasize the functions of monitoring, auditing and contribution in different aspects.Moreover, there is a non-negligible role of non-executive directors which is helping to reduce the notorious conflicts of interest between shareholders and company management.However, it raises a concern about how to enhance the effectiveness of these roles of non-executive directors in “good” corporate governance.There are some ways to enhance the effectiveness of these roles of non-executive directors.

3.Paradigmatic notion of “good” corporate governance

The current paradigmatic approaches to ‘good’ corporate governance are focus on the interlinked roles of internal control and risk management procedures, internal audit and external audit, overseen and co-ordinated by a formal structure of board committees (audit committee, nomination committee, and remuneration committee) .In terms of non-executive directors in board, there are various methods to support the effectiveness of roles of non-executive directors such as independence, personal contribution and diversification in “good” corporate governance.This section discusses the strengths and weaknesses of these paradigms to see whether they lead to truly good corporate governance or not.

(1) The independence

Independence of non-executive directors might have significant impact on the effectiveness of their roles.However, the definition of independent non-executive directors is stated as follow:

A non-executive director is considered independent when the board determines that the director is independent in character and judgment and there are no relationships or circumstances which could affect, or appear to affect, the director’s judgment.

(Higgs Report, 2003, P.37)

According to Cadbury Report (1992) , non-executive directors should offer a view on performance, corporate strategy and appointments independently.Moreover, the majority of non-executive directors should be independent of management and free from any relationship that might affect their independence.Several methods can be suggested to enhance the independence of the non-executive directors.For instance, in order to enhance their independence, the decision of appointing non-executive directors should be taken seriously via the formal process (using nomination committee) and also the remuneration of non-executive directors is a significant decision should be taken by the remuneration committee, otherwise it might cause bias during appointment and remuneration.Furthermore, strengthening non-executive independence encourages them not to participate in the share option schemes since it increases the difficulty to balance the interest between managers and shareholders.In the past, there are some cases of perceived governance failure due to lack of independence of non-executive directors.According to Solomon J. (2007) , if the relationship of non-executive directors and other stakeholders are not independent, it will raise the conflict of interest.For example, Lord Wakeham who is a member of audit committee in Enron, and he also has a consulting contract with Enron.Also, Wendy Gramm was the chairman of Enron’s audit committee and her husband, Phil Gramm, a senator, received substantial political donations from Enron.These kinds of interest conflicts show that it fails to exercise the real independence of non-executive directors.Furthermore, according to Gwilliam D and Marnet O, since those non-executive directors in Enron are having interest conflicts, they either have great contribution to performing their role of internal control and monitoring or rely on the view of executive directors.So the executive directors can control the executive activities and the committee.Another example is thatthe Hollinger board is essentially consisted of friends of Conrad Black including the aging Henry Kissinger and Anne-Marie Kravis, wife of a buy-out billionaire who is completely impotent in terms of either identifying or controlling his activities.This would result in the powerlessness of the board or even affect the failure of Enron.However, the independence of non-executive directors might avoid some of the interest conflicts among them and might lead them to engage more in internal control and their monitoring role.Thus, independence of non-executive directors on board has significant impact on ensuring the effectiveness of their role in corporate governance.

(2) Personal Attributions

Personal attributions of non-executive directors might great contribution to the effectiveness of their role while they are monitoring insider directors and contributing to corporate strategy.According to Higgs Report (2003) , since non-executive directors should listen sensitively to the views of others both inside and outside the broad, and have to debate constructively, they are required to be sound in judgment.Further, in order to increase their credibility and reduce probability of different understanding of the knowledge between non-executive and executive directors, non-executive directors must have the knowledge to take their responsibility and it also requires them to be familiar with the business, the environment and the issue which the company are facing and will face.Apart from these, interpersonal skills are an essential characteristic of the effective non-executive director, since much of the effectiveness is determined by exercising influence rather than giving orders and requires the establishment of high levels of trust.Also, the non-executive directors should be able and willing to query and survey since it can raise concerns in some specific issues and improve performance of executive.Meanwhile, integrity of non-executive directors should be the basic requirement of their characteristic.For example, the unethical activities in Enron indicate that the non-executive directors in Enron still lack personal characteristics especially in moral and in integrity, although these are the basic requirements of them.Although it is hard to detect whether they are fulfilling all the requirements or not which will need further study on it, some of the personal attributions should be essential requirements of non-executive directors since it has significant effect on the effectiveness of the role of non-executive directors.

(3) The proportion of non-executive directors on boards

The proportion of non-executive directors on board might have significant effect on their effectiveness.In the earlier Cadbury Code, it required that non-executive directors should comprise no less than one third of the board.The 2003 Combined Code revision suggested that the higher proportion of non-executive directors on board can enhance the role of the audit committee in monitoring the integrity of the company’s financial reporting, reinforcing the independence of the external auditor and reviewing the management of financial and other risks.Later on, in Higgs Report, it recommended that non-executive directors should even comprise at least half the board to have more support to ensure them to exercise their role and also ensure the effectiveness of their performance.Also no-one should sit on all three main board committees (audit, remuneration and nomination) (except in small companies) .However, in the Hampel Report, it indicates that the non-executive directors’ role of monitoring which has been overemphasized is misleading.Some (limited and dated) US evidence suggests that whereas there is a positive price reaction to inside executive director appointments (Rosenstein and Wyatt, 1990) , and a higher proportion of non-executive directors on the board is associated with weaker performance (Agrawal and Knoeber, 1996) .For one reason, some of the shareholders believe that independent directors on boards can do harm to corporate governance by reducing entrepreneurship in the business and by weakening board unity.For another reason, they are questioning the ability of non-executive to fulfil their wide range of roles which expected by them and think that is a costly and risk taking action.Another reason is that for improving the performance, outside directors were often joined in board while the performance is bad (Hermalin and Weisbach, 1988) .For example, the WorldCom company, although there are high proportions of non-executive directors in board of WorldCom, the company failed by lack of regular procedures in the internal audit department corresponding to the auditing, a lack of co-operation between internal auditors, external auditors and the audit committee, which is supported by the bankruptcy examiner.More specific, in the audit committee of WorldCom, they have 4 non-executive directors with different experience and skill and the committee met 3 to 5 times a year.In other words, the committee has high proportion of non-executive directors and has more meeting (more than what?) .It seems to have good corporate governance but what these non-executive do and whether they fulfil their auditing role might be a question.The non-executive directors in audit committee of WorldCom would only receive the information pack or might be presentation (be presentation? I don't get it) from the internal auditors and these information are just executive summaries of audit report, not the total reports.Either the limited communication between external auditors and internal auditors or absence of documents would confine the external non-executive directors to conduct audit and offer reassurance to the audit committee.Then they might not have any input to change that plan, which means it might lead to the non-executive directors highly depend on the plan made by internal auditors.Thus, it is not the higher proportion of the non-executive directors in board, the better contribution to the corporate governance.In terms of the appropriate proportion of non-executive directors in board, it will depend on each firm’s specific situations and the shareholder’s views in different countries such as most of the companies in USA have higher proportion of non-executive directors on board than those in UK.We cannot judge whether the company has good corporate governance simply by the proportion of non-executive directors on board.However, some of the disadvantage of high proportion could be release such as the concern of misguiding by excessive non-executive directors might solved by training them more frequently.Diversification

Tyson report (2003) called for greater diversity in the skill, background and experience of non-executive directors which itwas seen as both improving boardroom effectiveness and improving relationships with corporate stakeholders including customers, employees and shareholders.The Tyson Report indicated the need to employ more transparent and more rigorous searches for non-executive directors in knowledge, skills, experience, gender, race, nationality and age.Nevertheless, it had to diversify appropriately since there are some constraints including board size, existing board membership, growing responsibilities and liabilities.However, the weakness of diversity in the skill and experience will raise some problems.Firstly, the non-executive directors might not be able to comprehend the complexities of the transactions entered into and the manner in which they are reported.Executive directors would control information flows by executive management.Secondly, diversification might lead to the reducing of the power of board unity.

4.Conclusion

In conclusion, the main roles of non-executive directors are auditing, monitoring and giving constructive contribution to committees (audit committee, nomination committee, remuneration committee and so forth) .Also, there are some ways such as the increasing of independence, proportion and diversification of non-executive directors and requiring some personal attribution to either ensuring them to fulfill their role or strengthening the effectiveness.However, whether these approaches would lead to “good” governance in terms of enhancing the effectiveness of the role of non-executive directors or not might need to be considered in detail.The consideration might include its own specific, individual optimal profile for non-executive board membership.

摘要：非执行董事的职能在公司治理中的地位显得越来越重要了, 但是怎样才能使得非执行董事在公司治理中发挥作用, 同时又保持独立性, 这个问题一直有不少学者在研究。本文认为非执行董事在好的公司治理中主要有以下职能:改进公司治理结构, 对公司中某些特定利益的保护以及抑制其他董事滥用权力, 并且论述了非执行董事的构成, 资历和个人贡献这些因素分别对非执行董事作用的发挥产生很大影响。

关键词：非执行董事,公司治理,作用

参考文献

[1]Agrawal A., & Knoeber, C. (1996) .Firm Performance and Mechanisms to Control Agency Problems between Managers and Shareholders.Journal of Financial and Quantitative Analysis, 31 (3) , 377-397

[2]Benjamin E., & Michael S. (1988) .The determinants of board composition.The RAND Journal of Economics, 23, 65-73

[3]Cadbury Report (1992) .Financial Aspects of Corporate Governance (aka the Cadbury Report) Caution - PDF