voprecotestВопросы экономикиVoprosy Ekonomiki0042-8736Voprosy Ekonomiki, NP10.32609/0042-8736-2004-1-118-128voprecotest-1848Research ArticleКОРПОРАТИВНОЕ УПРАВЛЕНИЕCORPORATE GOVERNANCEРазвитие британских стандартов корпоративного управления: доклад ХиггсаDevelopment of Corporate Governance Standards in UK: The Higgs ReportГрачеваМ.GrachevaM.

кандидат экономических наук, старший научный сотрудник; ответственный редактор ежеквартального обзора "Корпоративное управление в России"

ИМЭМО РАНРоссияInstitute of World Economy and International Relations, Russian Academy of SciencesRussian Federation20042001200401118128Copyright © Voprosy Ekonomiki, NP, 20042004Voprosy Ekonomiki, NPVoprosy Ekonomiki, NPhttps://www.vopreco.ru/jour/about/submissions#copyrightNoticehttps://www.vopreco.ru/jour/article/view/1848

В 2001-2002 гг. в развитых странах было отмечено множество скандалов, связанных с искажением компаниями финансовой отчетности и нарушением принципов надлежащего корпоративного управления. В результате регулирующие органы стали уделять больше внимания роли советов директоров в предотвращении подобных случаев, причем особый акцент был сделан на изучении функций и полномочий неисполнительных директоров. Серьезные меры были предприняты в Великобритании — стране, в которой первые стандарты корпоративного управления были разработаны еще в начале 1990-х годов. В статье анализируется документ, опубликованный в январе 2003 г. — доклад Д. Хиггса о роли неисполнительных директоров в системе корпоративного управления. Рассматриваются особенности британской системы корпоративного управления и приводятся основные положения доклада.

In 2001-2002 numerous scandals have occurred in developed countries in connection with financial reports' distortions and breaches of good corporate governance principles. As a result, regulatory bodies began to study the role of boards of directors in preventing such cases, putting an emphasis on the duties and powers of non-executive directors. Serious steps have been taken in United Kingdom, where the first corporate governance standards were established in the beginning of the 1990s. The article analyses the document published in January 2003 — the review of the role and effectiveness of non-executive directors prepared by D. Higgs team. The author considers the peculiarities of the British corporate governance system and examines most important provisions of the Higgs report.

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The authors declare that there are no conflicts of interest present.