论文标题:完善我国上市公司独立董事制度的研究
The Research on the Perfecting the Independent Director System in Listed Company in China
论文作者
论文导师 沈杰,论文学位 硕士,论文专业 企业管理
论文单位 南京林业大学,点击次数 173,论文页数 53页File Size955K
2007-06-01论文网 http://www.lw23.com/lunwen_81377052/
The regime of independent director/The independent director system;; Corporate governance ;;Listed corporations;;Principle—agent relationship
独立董事是董事的一种,但又不同于一般董事而具有一般董事所不具备的品格、特征和属性:即独立董事具有独立性的特征。作为公司治理的重要组成部分,独立董事制度是20世纪初美国公司治理结构由“股东(大会)中心主义”过渡到“董事会中心主义”以后,在股东大会逐步形式化、董事会运转失灵以及“内部人控制”不断失控的过程中产生的,其作用在于强化董事会的内部监督职能、维护股东及公司的整体利益。独立董事制度在不同的公司治理机制下,功能定位不同。中国引进和移植独立董事制度可以借鉴英美国家公司治理上的先进经验。但必须联系中国的实际情况,处理好独立董事制度本土化过程中的一系列问题,特别是要协调好和监事会之间的关系,最终才能实现我国引进该项制度的初衷:完善公司治理机制,保护中小股东合法利益。 本文的研究主要分为六个部分。第一部分简单说明研究背景与意义,以及研究框架和研究方法。第二部分主要叙述了研究的主要理论基础。第三部分从美国公司治理结构的演变过程简单介绍了独立董事制度的产生的背景以及其在英美国家的演进过程,并介绍了关于独立董事制度研究的文献综述。第四部分阐述了独立董事制度在引入我国时的背景以及独立董事制度在我国的实践。根据江苏省上市公司独立董事的调查资料了解独立董事制度在江苏实施后的基本情况,进而说明独立董事制度在中国的生存现状。第五部分主要是针对我国移植独立董事制度过程中存在的问题进行深层次的分析。第六部分是对完善我国独立董事制度的思考和建议:独立董事制度在移植过程中,需要结合中国现有的公司治理结构的现实,进行科学的制度设计和创新,这样才能真正提高我国的公司治理效率。
Independent directors, as one specific group of directors, distinguished themselves from general directors with their inherent characters, especially the feature of“independence”. As an important part of corporate governance, The regime of independent director came into being at the beginning of 20th century when the corporate governance structure in U.S. transferred from the“shareholders centralism”to the“directors centralism”. During that period, shareholders played a weakening role in the corporate business and the phenomenon of“insider control”went out of control continually, concomitant with the malfunctioning of the board of directors. it plays an important role in the corporate supervisal and balance, can promote the company and keep on the benefits of small shareholders in development and guarantee to have important meaning .The regime of independent director has different functioning orientation in different corporate governance systems. The corporate governance in U.S. and U.K. provides a good reference to China during our establishing a regime of independent director. However, China should take into account its own specific situation when transplanting the independent director system, especially the reconciliation of independent directors and board of supervisors. Only this can we achieve original intention of implementing corporate governance, protecting the interest of the minority shareholders which our country introduce the system. This article is separated into six parts: In the first part, the article simply introduces the background and significance of research. In the second part, the article induces the positive study results of the Independent director system both in china and foreign countries. In the third part, the article development process of the corporate governance in the U.S., then it expounds how the independent director system produced, finally it introduces the development process of the independent director system in foreign countries, and simply expounds why our country transplants the independent director system, and then produces the development process of the independent director system in China. In the forth part, According to the data materials collected on the listed corporations in JiangSu province, the article produces the present situation of the independent director system in China. In the fifth part, the article analysis the problems in detail, which exit in the process of our country transplanting the independent director system. In the last part, according to the study results the writer gives some policy suggestions. In the transplanting of the independent director system, we must consider the present situation of Chinese corporate governance, then innovate and design the regime rationally, finally improve the efficiency of corporate governance in China.
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