上市公司独立董事义务研究

发布时间：2018-02-25 16:36

本文关键词： 独立董事一般义务独立性义务利益相关者义务　出处：《长春工业大学》2011年硕士论文　论文类型：学位论文

【摘要】：我国是在2005年新修订的《公司法》中规定了上市公司要设立独立董事。我国虽然在新公司法颁布后明确了独立董事的地位,但是针对独立董事义务范围并没有明确规定。独立董事义务对独立董事制度的履行起着至关重要的作用,是保障独立董事在公司治理中自身特殊地位和平衡公司各相互利益相关者的重要支点和方式,更多的是它凭借自己的特殊地位来更好的行使其监督职能。目前,我国非常重视董事义务,但主要是独立董事义务的形式和模式盲目照搬国外的理论是不科学的,并对国内独立董事义务的发展造成一定程度制约和限制。由此,本文在借鉴外国公司立法和学说的基础上,通过比较和分析,对一般董事与独立董事的义务进行对比论证,并就如何完善我国独立董事的义务提出了一些自己的看法,以其对上市公司治理做出一些有益的理论探索。本文正是对独立董事义务的产生和发展过程作为主要的研究重点。具体包括以下几个部分。第一部分主要阐述我国独立董事与上市公司之间的法律关系以及独立董事义务中一般义务和独立性义务的理论联系,并对独立董事的其它义务和内容的完善提供理论依据。第二部分在通过进一步探讨独立董事义务的理论基础上,阐释了独立董事对于公司层面上基于委托代理关系对公司必须履行的一般义务。沿用我国新《公司法》提出的一般董事义务框架并提出独立董事对公司也应承担忠实义务和勤勉义务。第三部分主要通过独立董事的独立性特征和与限制内部人控制的理论。提出独立董事除应履行公司一般董事的诚信与勤勉义务外,从权利与义务的关系角度出发体现出独立董事作为一种特殊的董事,在赋予其特别权利的同时也要承担相应的独立性义务。第四部分是以独立董事的一般义务和相关独立性义务为基础框架,并在利益相关者学说理论指引下,从公司长远利益考虑和不同程度范围内应该对公司的相关利益的主体也要承担一些相应的义务。这样不仅能够促进独立董事对公司各方面的利益需求的完善,又能够体现在市场经济中独立董事为保证公司平稳发展的各方面需求,更能体现独立董事在公司的特殊地位。
[Abstract]:In 2005, China provided for the establishment of independent directors in listed companies in the newly amended Company Law. Although the status of independent directors was clarified after the promulgation of the new Company Law, However, the scope of the independent director's obligation is not clearly defined. The independent director's obligation plays a vital role in the performance of the independent director system. It is an important fulcrum and way to ensure the independent director's own special position in corporate governance and to balance the various stakeholders of the company. More importantly, it relies on its own special status to better exercise its supervisory function. At present, China attaches great importance to the obligations of directors, but the forms and modes of the obligations of independent directors blindly copy the theories of foreign countries are unscientific, and restrict and restrict the development of the obligations of independent directors in China to a certain extent. Therefore, on the basis of drawing lessons from foreign company legislation and theory, this paper compares and demonstrates the obligations of general directors and independent directors through comparison and analysis, and puts forward some views on how to perfect the obligations of independent directors in our country. With its listed company governance to make some useful theoretical exploration. This paper is the main research focus on the emergence and development of the independent director's obligations, including the following parts. The first part mainly expounds the legal relationship between independent directors and listed companies and the theoretical connection between general obligations and independent obligations of independent directors and provides theoretical basis for the improvement of other obligations and contents of independent directors. The second part is based on the theory of the duty of independent director. This paper expounds the general obligations of independent directors to the company based on the principal-agent relationship. It follows the general framework of directors' obligations proposed in the New Company Law of China and puts forward that the independent directors should also bear the duties to the company. Duty of loyalty and diligence. The third part mainly through the independent director's independence characteristic and the theory which limits the insider control, proposes that the independent director should perform the duty of honesty and diligence of the general director of the company, From the point of view of the relationship between rights and obligations, independent directors, as a special director, should bear the corresponding independent obligations while giving them special rights. The 4th part is based on the general obligations of independent directors and related independence obligations, and is guided by the theory of stakeholder theory. Considering the long-term interests of the company and in different extent, we should also undertake some corresponding obligations to the relevant interests of the company. This not only can promote the improvement of the independent director's interest demand to all aspects of the company, It can also reflect the demand of independent directors in order to ensure the smooth development of the company, and the special position of independent directors in the company.
【学位授予单位】：长春工业大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：D922.291.91

【相似文献】