| 单词 | two-tier board |
| 释义 | two-tier board A system of company organization in which there are two board of directors. Overall policy is decided by a supervisory board, on which employees as well as the shareholders are represented, and day-to-day management decisions are taken by a management board. The object of this division is to promote information and goodwill amongst employees by having their representatives on the supervisory body, while retaining the authority necessary for the managers to execute policies effectively through the management board. This system is relatively common in Germany. |
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