题目：
A publicly listed company has a 12-person board of directors whose composition is as follows: · The chairman, who is the past president of the company and was named Chairman upon his retirement four years ago. · Five members of senior management, including the current president. · Six outside directors. Each member is elected for a two-year term and one-half of the positions stand for election every year. The three members of the audit committee are all outside directors and have relevant financial experience. The remuneration committee is composed of the chairman and two outside directors. Which of the following actions would provide the greatest improvement in the corporate governance of this company（）
A. The chairman of the board should be an independent director.
B. All members of the board of directors should stand for election every year.
C. The company’s vice president of finance should be a member of the audit committee.
答案：
参考答案：A
解析：
[分析]： 公司治理是指内部管理、业务处理流程和对公司生产过程的管理的总称，它规定了公司管理者、董事会和股东在企业组织结构中的相关权利、义务和责任。理想的公司治理结构应当做到以下几点： (1) 公司董事会应积极维护股东利益； (2) 在处理与股东有关的各项事务时，公司严格遵守相关法律和道德标准； (3) 股东的权利受到保护并且股东在公司治理结构中具有发言权； (4) 董事会的各项决议不受公司管理层的影响和制约； (5) 对公司管理者的日常经营活动存在有效的监督和制约机制。 由本题题干可知，公司现任董事长在退休前曾担任公司总裁的职务，上述任职经历很可能导致其与公司管理层存在较为密切的关系，从而不利于其保持董事会主要组成人员的独立性。作为公司董事会的主持者和薪酬委员会委员，该名董事的态度往往对董事会各项决议产生重大影响。显然，如果他与公司管理者存在较为紧密的联系，则有可能基于管理者的要求而从事损害股东权益的行为。综上所述，考虑到现任董事长的以往任职经历，改由独立董事担任董事长将有助于完善公司治理体系。 [考点] 公司治理的含义；公司董事会应具备的特征
