论文标题:上市公司独立董事制度研究
论文作者
论文导师 李秉祥,论文学位 硕士,论文专业 金融学
论文单位 东北财经大学,点击次数 151,论文页数 53页File Size2506K
论文网 http://www.lw23.com/lunwen_36543247/
Independent director; Fame Encouragement; Salary Encouragement; Responsibility system
独立董事(independent director)又称为外部独立董事或独立非执行董事，理论上是指除了董事身份外与公司没有任何其它契约关系的董事，他们既不是公司的雇员及其亲朋好友，也不是公司的供货商、经销商、资金提供者，或是向公司提供法律、会计、审计、管理咨询等服务的机构职员或代表，与公司没有任何可能影响其对公司决策和事务行使独立判断的关系，也不受其他董事的控制和影响。在公司治理结构中引入独立董事制度，有利于对公司管理层形成监督制衡机制，提醒管理层公司经营中的违规行为，增强公司信息披露的透明度，保护股东尤其是中小股东的权益。另外，独立董事参与公司的决策过程有利于增强公司董事会决策的民主性与科学性。2001年8月21日，中国证监会正式发布《关于在上市公司建立独立董事制度的指导意见》，标志着独立董事制度正式在我国证券市场推行。证监会引入独立董事制度的目的旨在完善上市公司治理结构，促进上市公司规范运作。独立董事制度自实施以来取得了较好的成效，但是由于独立董事制度在我国尚属新生事物，在其实施过程中不可避免的遇到各种问题，阻碍独立董事制度作用的进一步发挥。 本文从独立董事制度建设的角度，对我国独立董事制度实施过程中出现的问题进行了深入细致的分析，试图探索出一套适合中国实际情况的独立董事制度安排，以使独立董事制度更好地发挥其在公司治理中的作用。本文的正文共分四章，第一章绪论部分主要介绍了独立董事制度的由来，国内外关于独立董事制度方面的研究成果。第二章主要介绍了独立董事制度的基础知识，为读者进一步了解本文的内容作理论上的铺垫。第三章是本文的核心，分为两部分：第一部分介绍了我国独立董事制度的现状，指出我国独立董事制度并没有充分发挥作用；第二部分笔者从理论与实践相结合的角度着重分析了我国独立董事制度在实施过程中遇到的各种问题，以及产生这些问题的深层次原因。这部分具体内容包括：我国独立董事的选任机制不够科学，独立董事在董事会中的比例过低；独立董事的权力设计模糊，独立董事缺乏对
Independent director, which is also called outside independent director or outside non-executive director, refers to the directors of a board who have none of contact relationships with their company other than their board director"s status. The implement of independent system will not only improve the corporate governance of a listed company, but also protect the interests of shareholders. Also the participation of independent directors in the board decision-making process will increase the democracy and accuracy the final decisions. On August 21~(st), China Security Inspection Commission formally carried out the implement of independent director system in Chinese listed companies in order to improve the corporate governance and the business standards of Chinese listed companies. Since then, the independent director system has developed rapidly in China. However, the independent director system is still a new comer in Chinese security markets, which has avoidably met some blocks on its way and hindered its further development in China.From the angle of system construction, this essay deeply analyzed the problems which happened in the process of the implement of independent director system and tried to find out a better system arrangement of China. This essay is composed of four parts: Part One is an exordium, which introduced the history and the current situation of independent director system in China and proved the incapability of the system in China. Part Two introduced the basic theory of the independent director system, which is to get readers ready for the following parts of this essay. Part three is the main body of the total content, which listed the main problems which have appeared in the implement of the system, and analyzed the deep reason of them. The last part gave out some policy advices on the problems mentioned in Part Three.After all, this essay is based both on theories and practices. Firstly, from the
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