獨立董事的有效性研究

論文編號:GS945  論文字數(shù):15260,頁數(shù):20

獨立董事的有效性研究

摘  要：獨立董事制度作為完善公司治理結(jié)構(gòu)、制衡內(nèi)部董事和經(jīng)營管理者的有效措施，在世界上得到廣泛認同和采納。近年來，學(xué)者圍繞我國上市公司獨立董事制度進行了眾多研究。大多數(shù)學(xué)者認為，獨立董事對我國上市公司治理起到了一定積極作用，但仍然存在著諸多的問題，影響著其作用的發(fā)揮。本文聯(lián)系國內(nèi)外實際，分幾部分闡述如何完善我國上市公司獨立董事制度，以使其更好地發(fā)揮作用。從獨立董事的含義、特點、職責(zé)，起源等概況出發(fā)，闡述了其在我國的現(xiàn)狀及作用，進一步分析得出獨立董事不獨立、不“懂事”、缺乏必要的激勵和約束等問題，最后文章還提出完善公司股權(quán)和法人治理結(jié)構(gòu)、賦予獨立董事代表公司起訴的權(quán)利、建立長期有效的激勵和約束措施等建議。
 
關(guān)鍵詞：獨立董事，有效性，獨立性

Study on the Role of Independent Director of Chinese Listed Companies
Abstract: The independent director system as the effective measure to perfect corporate governance and to balance internal directors and managers, is widely recognized and accepted in the world. In recent years, scholars have conducted a number of studies about the independent director system of listed companies in China. Most scholars believe that the independent director plays a certain positive role in governance of listed companies in china, but there are still many problems affecting its role play. This practice contacts the practice at home and abroad, and describes how to perfect the independent director system of Chinese listed companies in several parts to make its function better. Begin with the meaning of independent director, the feature, the function, the origin and other profiles, it expounds the present situation and its role in china, by means of our further analysis, we can reach the conclusion that the independent director has many problems ,such as :does not come to an independence, is not “sensible”, lacks the necessary incentive and restraint measures and so on, finally, article also suggests that we should perfect the company's equity and corporate governance structure, give independent director the right to sue on behalf of the company, build long-term effective incentive and restraint measures and so on.
Key  words: Independent director, Effectiveness,Independence

目   錄
1引言……………………………………………………………………………………1
2獨立董事的概述………………………………………………………………………1
2.1獨立董事的含義以及特點…………………………………………………… 1
2.1.1獨立董事的含義…………………………………………………………… 1
2.1.2獨立董事的特點………………………………………………………………2
2.2獨立董事的職權(quán)及任職條件……………………………………………………2
2.2.1獨立董事的職權(quán)……………………………………………………………3
2.2.2獨立董事的任職條件………………………………………………………3
2.3獨立董事制度的產(chǎn)生和發(fā)展…………………………………………………4
3獨立董事在我國的實施現(xiàn)狀及理論作用……………………………………………5
3.1我國獨立董事的實施現(xiàn)狀………………………………………………………5
3.2我國引入獨立董事制度的理論作用分析………………………………………6
4我國上市公司獨立董事實施效果方面存在的問題及原因分析………………7
4.1獨立董事不獨立…………………………………………………………………8
4.2獨立董事不“懂事”……………………………………………………………8
4.3獨立董事職責(zé)不清,缺乏必要的激勵和約束機制……………………………8
5獨立董事有效發(fā)揮作用的幾點建議…………………………………………………9
5.1完善公司股權(quán)結(jié)構(gòu)和法人治理結(jié)構(gòu)……………………………………………9
5.2明確并強化獨立董事職責(zé)………………………………………………………10
5.3加強獨立董事人才的培訓(xùn)和管理………………………………………………10
5.4賦予獨立董事代表公司起訴的權(quán)利……………………………………………11
5.5建立長期有效的激勵措施………………………………………………………11
5.6建立獨立董事的約束機制………………………………………………………12
5.7立法推進獨立董事法人化、機構(gòu)化的進程……………………………………13
6結(jié)束語……………………………………………………………………………13
參考文獻………………………………………………………………………………15
致謝……………………………………………………………………………………16