独立董事的有效性研究

论文编号:GS945  论文字数:15260,页数:20

独立董事的有效性研究

摘  要：独立董事制度作为完善公司治理结构、制衡内部董事和经营管理者的有效措施，在世界上得到广泛认同和采纳。近年来，学者围绕我国上市公司独立董事制度进行了众多研究。大多数学者认为，独立董事对我国上市公司治理起到了一定积极作用，但仍然存在着诸多的问题，影响着其作用的发挥。本文联系国内外实际，分几部分阐述如何完善我国上市公司独立董事制度，以使其更好地发挥作用。从独立董事的含义、特点、职责，起源等概况出发，阐述了其在我国的现状及作用，进一步分析得出独立董事不独立、不“懂事”、缺乏必要的激励和约束等问题，最后文章还提出完善公司股权和法人治理结构、赋予独立董事代表公司起诉的权利、建立长期有效的激励和约束措施等建议。
 
关键词：独立董事，有效性，独立性

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   录
1引言……………………………………………………………………………………1
2独立董事的概述………………………………………………………………………1
2.1独立董事的含义以及特点…………………………………………………… 1
2.1.1独立董事的含义…………………………………………………………… 1
2.1.2独立董事的特点………………………………………………………………2
2.2独立董事的职权及任职条件……………………………………………………2
2.2.1独立董事的职权……………………………………………………………3
2.2.2独立董事的任职条件………………………………………………………3
2.3独立董事制度的产生和发展…………………………………………………4
3独立董事在我国的实施现状及理论作用……………………………………………5
3.1我国独立董事的实施现状………………………………………………………5
3.2我国引入独立董事制度的理论作用分析………………………………………6
4我国上市公司独立董事实施效果方面存在的问题及原因分析………………7
4.1独立董事不独立…………………………………………………………………8
4.2独立董事不“懂事”……………………………………………………………8
4.3独立董事职责不清,缺乏必要的激励和约束机制……………………………8
5独立董事有效发挥作用的几点建议…………………………………………………9
5.1完善公司股权结构和法人治理结构……………………………………………9
5.2明确并强化独立董事职责………………………………………………………10
5.3加强独立董事人才的培训和管理………………………………………………10
5.4赋予独立董事代表公司起诉的权利……………………………………………11
5.5建立长期有效的激励措施………………………………………………………11
5.6建立独立董事的约束机制………………………………………………………12
5.7立法推进独立董事法人化、机构化的进程……………………………………13
6结束语……………………………………………………………………………13
参考文献………………………………………………………………………………15
致谢……………………………………………………………………………………16