论文标题:论我国上市公司独立董事制度的完善
Study on Some Problems in the Import and Export of Wild Fauna and Flora of China
论文作者 廖本春
论文导师 石慧荣,论文学位 硕士,论文专业 法律
论文单位 西南政法大学,点击次数 149,论文页数 49页File Size2943k
2003-04-01论文网 http://www.lw23.com/lunwen_776072682/ 野生动植物,进出口监管,进出口审批,外来物种
Wild fauna and flora,Supervision and administration for import and export,Examination and approval for import and export,Alien species
独立董事制度在英美国家是一项比较成熟的法律制度，是英美法系公司治理的重要内容，其主要功能在于通过在公司设立独立董事来实现对经营者的有效监督，防止内部人控制，并为公司的决策提供参考意见，从而保证公司决策的科学性、民主性。我国上市公司引进独立董事制度是建立科学的治理结构、避免内部人控制，保护中小股东利益的一项重要举措。目前，我国上市公司独立董事建设无论在立法上还是在实践上都是刚刚起步，中国证监会于2001年8月发布的《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在我国的正式确立。该《指导意见》对独立董事的概念、任职条件、权利义务、独立董事的选聘制度作了初步的规定。至今，我国独立董事制度在许多上市公司已有了一些实践，但效果并不理想。有些上市公司独立董事的设立流于形式，独立董事并不独立，在控股股东及其派入上市公司的董事、经营管理人员与公司发生的重大关联交易方面，许多独立董事并没有起到应有的监督与制约作用，大股东及其代理人损害中小股东的现象屡见不鲜。笔者认为，我国上市公司独立董事不能正常履行职责的主要原因在于我国现行独立董事的制度设计存在缺陷，独立董事的选任程序、任职资格及工作方式、权利机制、问责机制及与监事会的关系等方面都亟需进一步完善。 本文对我国上市公司独立董事的主要功能进行了定位，在对我国现行独立董事制度的设计与存在的问题分析和研究的基础上，借鉴国外独立董事制度的成熟经验，同时结合我国自身的特点，就未来完善我国独立董事制度的相关内容提出了具体建议。全文按内在逻辑共分为四个部分： 第一部分，独立董事制度的概念及在国内外的实践。该部分，笔者就国内外对独立董事的定义进行了比较，并概括出独立性、客观性和代表性是独立董事的主要特征，同时分析了国内外独立董事制度产生的背景，并分别介绍了独立董事制度在国内外的实践状况。 第二部分，我国独立董事的功能定位。该部分，笔者通过对中国与英美西方国家上市公司股权结构与公司治理结构的比较分析，认为我国上市公司独立董事的功能定位的侧重点有别于英美国家。我国独立董事的功能包括监督功能、代表功能和评价功能。而最主要的又是监督功能，独立董事通过对大股东和经营者的制约，在公司股东权、决策权和管理权之间形成科学的制衡机制，实现公司权力资源配置最优化。独立董事的监督功能又应集中定位于对控股股东及其派入上市公司的董事、经营管理人员与公司关联交易的监督与审查。 第三部分，我国现行独立董事制度的设计及存在的问题，该部分笔者分别就我国现行独立董事制度中独立董事的选聘机制、权力机制、问责机制、激励机制、独立董事的工作时间及方式以及独立董事与监事会的关系等方面进行深入细致的分析，并指出我国独立董事制度设计存在的缺陷和完善的方向。 最后一部分，完善我国上市公司独立董事制度的构想。独立董事要正常地履行职责必须有一个健全的权力机制和问责机制，为此，笔者提出了许多完善建议，如明确赋予独立董事提议权、审核权及否决权等特殊权力，规定独立董事知情权得以实现的保障措施，在公司董事会下设立独立董事行使权利的审计、薪酬、提名委员会，并由独立董事担任委员会主席。明确独立董事违反勤勉义务的法律责任、规定独立董事对第三人承担责任的情况并引入经营判断规则等。独立董事缺乏独立性是影响独立董事制度有效实施的重要障碍，笔者提出建立独立董事的独立性的保障机制，从形式上和实质上保证独立董事具有独立性;构建独立董事的利益保障机制从独立董事的补偿制度、无因解职的赔偿、责任保险以及薪酬的支付方面保障独立董事的利益，此外，笔者认为还应该协调独立董事制度与监事制度的职能、优化和完善上市公司的股权结构，营造一个良好的法律环境，建立独立董事人才市场竞争机制和市场准入制度并确立股东派生诉讼制度，从而使我国独立董事制度的运行有一个良好的基础环境和完善的配套制度。
The Independent Director System arose from the development of theories and practices of modern corporate governance. To introduce Independent Director System into listed companies in our country can contribute to establishing a reasonable and scientific corporation administrative structure, preventing internal control from insiders and protecting the rights and interests of the medium and small shareholders. Presently, both the legislation and practices of the Independent Director System are still at the first stage, owing to the defects and problems existing current Independent Director System, it can"t carried out effectively, so it is impending to perfect the Independent Director System in listed Companies of our country.This thesis focuses on the analyses of the Independent Director System and its implementing quo status, has a review of some related mature international experience as to Independent Director System and in combination with the characteristics of our own puts forward several opinions about the perfection of the Independent Director System in our Country. This thesis consists of four parts as follows:Part Ⅰintroduces the conception of the independent director and analyses its features, and then the author compares the practices of the Independent Director System of our country with those of the foreign countries.Part Ⅱ focuses on the analysis of the functions of the independent director. The independent director"s main function is to supervise the bigger shareholders, the managers and the inside director effectively and to protect the interests of listed companies, especially the interests of the medium and small shareholders through the establishment of constraint mechanism inside the Board of directors. Besides, the representation of all shareholders" interests, especially the interests of the medium and small shareholders and the evaluation of the managers and inside directors" work are also the functions of the independent director in our country.Part Ⅲ analyses the designing and the defect existing in the Independent Director System in our country. The author points out the problem and defects existing in the current Independent Director System such as the system of choosing the independent director, the mechanism of power and responsibility of independent director, the time and the means of independent director"s working, the mechanism of incentives and restriction on independent directors, and the relation between independent director and supervisor board.Part Ⅳ focuses on how to perfect the Independent Director System of listed companies in our country. Independence is the core of Independent Director System, It is difficult for independent director to be independent completely because of the defect of the current Independent Director system. The author puts forward several opinions on how to establish the mechanism of protecting the interests of independent director and the system of guarantying the independence of independent director, meantime, the author puts forward his own opinion on how to perfect the mechanism of power and responsibility of independent director and improve the assistant system and the operating environment of Independent Director system .
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