獨(dú)立董事對(duì)公司治理結(jié)構(gòu)的影響

論文編號(hào):CW198  論文字?jǐn)?shù):16308,頁(yè)數(shù):21

獨(dú)立董事對(duì)公司治理結(jié)構(gòu)的影響
 
摘要
 隨著時(shí)代發(fā)展和人類文明的進(jìn)步，公司治理結(jié)構(gòu)在不斷完善的同時(shí)也會(huì)不斷地出現(xiàn)新的問題和新的理念，從而要求公司尋找相應(yīng)的治理模式。而眾多公司中，董事會(huì)是公司治理結(jié)構(gòu)不健全和不成功一個(gè)重要原因，為了提高董事會(huì)決策和運(yùn)行的獨(dú)立性，人們自然而然地就把目光投向了比較成功的獨(dú)立董事。獨(dú)立董事已經(jīng)引起人們?cè)絹碓蕉嗟年P(guān)注，獨(dú)立董事作為完善公司治理結(jié)構(gòu)的一個(gè)重要組成部分，越來越多地成為經(jīng)濟(jì)研究中的熱門話題，并且將會(huì)在實(shí)踐中產(chǎn)生越來越深刻的影響。引入獨(dú)立董事制度，完善公司治理結(jié)構(gòu)，目前已經(jīng)成為國(guó)內(nèi)外眾多公司研究的熱點(diǎn)。本文首先對(duì)獨(dú)立董事制度在國(guó)內(nèi)外研究現(xiàn)狀進(jìn)行了概述，提出了研究的目的和意義。然后就獨(dú)立董事在公司治理結(jié)構(gòu)中的作用以及因素影響作了進(jìn)一步的說明，重點(diǎn)闡述了獨(dú)立董事在我國(guó)的具體情況最后提出完善的措施，對(duì)獨(dú)立董事的發(fā)展前景給予厚望。科學(xué)的構(gòu)建獨(dú)立董事是公司治理結(jié)構(gòu)中的關(guān)鍵。

關(guān)鍵詞：獨(dú)立董事   公司治理結(jié)構(gòu)   
論文類型：應(yīng)用型

The independent directors on the corporate governance structure of influence

Abstract
Along with the time development and advance of human civilization, corporate governance structure in construction at the same time will constantly appear new problems and new idea, which require the company to search the corresponding governance mode. But many companies, the board of directors is not sound corporate governance structure and unsuccessful one important reason, in order to improve the decision-making and operation of independence, people naturally is focused on relatively successful independent directors. Independent director has caused people more and more attention, the independent directors as perfect corporate governance is an important part of, increasingly become the hot topic in economic research, and will be in practice produce more and more profound influence. The independent director system, perfect the corporate governance structure, has become the domestic and international numerous company law research hotspot. This paper firstly on corporate governance structure and independent directors are summarized, and then in corporate governance and the drawbacks of independent directors should play the role further instructions, secondly is domestic and foreign independent director in the corporate governance structure, comparing the current situation of independent director's development prospects have great expectations. Scientifically build independent director is the key company governance structure.

Keywords： Independent directors； The corporate governance structure；  

type of thesis： Applied Research

目錄
1緒論……………………………………………………………………………………1
 1.1國(guó)內(nèi)研究現(xiàn)狀………………………………………………………………………1
  1.2國(guó)外研究現(xiàn)狀……………………………………………………………………………2
 1.3研究目的和意義…………………………………………………………………………2
2獨(dú)立董事制度在公司治理中的作用及其因素影響…………………………………………4
 2.1獨(dú)立董事制度的科學(xué)解釋………………………………………………………………4
 2.2獨(dú)立董事制度在公司治理中的作用……………………………………………………4
  2.2.1公司治理結(jié)構(gòu)的狀況……………………………………………………………4
  2.2.2公司治理結(jié)構(gòu)的發(fā)展及其存在缺陷……………………………………………5
    2.2.3獨(dú)立董事在公司治理結(jié)構(gòu)中的必然性……………………………………………5
 2.3影響?yīng)毩⒍�事�?duì)公司治理結(jié)構(gòu)的因素…………………………………………………6
 2.3.1 公司業(yè)績(jī)…………………………………………………………………………6
 2.3.2公司規(guī)模和特點(diǎn)……………………………………………………………………6
 2.3.3公司股權(quán)結(jié)構(gòu)………………………………………………………………………6
 2.3.4監(jiān)管要求和制度規(guī)定………………………………………………………………7
 2.3.5其他因素……………………………………………………………………………7
3我國(guó)獨(dú)立董事制度在公司治理結(jié)構(gòu)中存在的問題………………………………………8
 3.1我國(guó)獨(dú)立董事制度的現(xiàn)狀………………………………………………………………8
  3.2我國(guó)獨(dú)立董事存在的問題………………………………………………………………8
   3.2.1獨(dú)立董事地位不獨(dú)立………………………………………………………………8
 3.2.2獨(dú)立董事報(bào)酬來源不獨(dú)立…………………………………………………………8
 3.2.3獨(dú)立董事缺乏相應(yīng)的制度規(guī)定……………………………………………………9
 3.2.4獨(dú)立董事行權(quán)不積極且不獨(dú)立……………………………………………………9
 3.2.5獨(dú)立董事不一定都能“懂事” ……………………………………………………10
 3.2.6獨(dú)立董事階層管理松散……………………………………………………………10
 3.3我國(guó)設(shè)立獨(dú)立董事制度的目的…………………………………………………………10
4公司治理結(jié)構(gòu)中實(shí)施獨(dú)立董事的策略………………………………………………12
 4.1公司治理結(jié)構(gòu)體系的進(jìn)一步完善………………………………………………………12
  4.2加強(qiáng)獨(dú)立董事必要的公司文化…………………………………………………………12
  4.3獨(dú)立董事成員素質(zhì)的提高………………………………………………………………13
  4.4獨(dú)立董事實(shí)施與公司治理結(jié)構(gòu)的全過程………………………………………………13
  4.5潛在問題的解決…………………………………………………………………………13
5結(jié)束語…………………………………………………………………………15
參考文獻(xiàn)………………………………………………………………………………………16
致謝……………………………………………………………………………………………17