| 单词 | DUAL BOARD SYSTEM |
| 释义 | A corporate system where two separate BOARDS OF DIRECTORS are used to monitor and guide a company. Under a typical dual structure the SUPERVISORY BOARD is responsible for strategy and oversight/supervision of management, while the MANAGEMENT BOARD (or EXECUTIVE BOARD) is responsible for daily management and tactical issues. The supervisory board is generally staffed with OUTSIDE DIRECTORS, while the management board is comprised of senior executives. See also SINGLE BOARD SYSTEM. |
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