董事会

• Pinyin: dǒng shì huì
• Desglose de hanzi: 董 = 艹 + 重 (to supervise); 事 = matters/affairs; 会 = 人 + 云 (to gather/meet)

Significado

Consejo de administración; junta directiva.

In China, listed companies must have a 董事会 under company law. The board makes key decisions including approving annual reports, major investments, and appointing senior executives. The chairman presides over it, and independent directors are required to ensure impartiality.

Ejemplos

1. 这项并购计划须经董事会批准后方可推进。
2. 董事会决议以七票赞成、两票反对通过了新的股权激励方案。
3. 公司治理改革的核心，在于强化董事会对管理层的独立监督职能。

Guía de uso

Contexto: corporate governance, business, legal, finance

Tono: neutral

Correcto

• 董事会通过了季度财务报告，并责成管理层制定具体的成本削减方案。(The board of directors approved the quarterly financial report and tasked management with developing specific cost-reduction plans.)
• 改善公司治理，关键在于建立一个真正独立、运作规范的董事会架构。(The key to improving corporate governance lies in establishing a truly independent and well-functioning board of directors structure.)

Incorrecto

• 董事会由普通员工组成 — 董事会 is composed of elected directors, not ordinary employees; confusing directors with employees misrepresents the structure of corporate governance

Origen e historia

董事 (director) + 会 (meeting/association)

Contexto cultural

Generación: Professional adults

Contexto social: Universal