我国独立董事独立性的保障机制研究

发布时间：2018-05-11 17:37

本文选题：独立董事 + 独立性　；参考：《华东政法大学》2011年硕士论文

【摘要】：近年来,伴随着我国经济的快速发展,上市公司财务造假、内幕交易、信息虚假披露等各种丑闻也不断出现,完善公司治理机制迫在眉睫。我国公司法于2006年引入独立董事制度,旨在解决我国上市公司存在的种种问题。然而,独立董事制度在我国的实施效果并不尽如人意。实践中,有许多独立董事已经沦为“花瓶董事”,独立董事作用虚化问题严重。只有充分保障独立董事的独立性,才能够实现独立董事对董事会和大股东的制衡,完善公司治理,保护中小股东的利益。本文以独立董事的本质属性——独立性为切入点,通过对独立董事独立性含义的界定,分析了目前我国立法在保障独立董事独立性方面存在的问题,考察了国外立法在相关方面的规定,并在借鉴国外立法成功经验的基础上就我国独立董事独立性保障机制的完善提出了建议。全文共分为五章: 第一章为独立董事独立性的含义。主要是解读了独立董事的含义,介绍了各国关于独立董事独立性界定的不同立法模式,分析了独立董事制度的功能及独立董事独立性的价值。第二章为独立董事独立性的表现。首先,分析了独立董事独立性包含的两个方面,即独立的对象、独立的内容。其次,具体分析了独立的对象包括的三个层面,即独立于公司、独立于大股东、独立于管理者。最后,分别从资格上的独立、利益上的独立、意志上的独立三个方面分析了独立的内容。第三章为我国独立董事独立性保障机制的立法缺陷。主要是分析了目前我国独立董事独立性保障的法律制度架构,并从任职资格的非独立性、选任制度的非独立性、薪酬制度的非独立性、行使职权的非独立性四个方面指出我国独立董事制度存在的主要问题。第四章为国外保障独立董事独立性的立法设计。分别从资格制度的独立性设计、选任制度的独立性设计、激励制度的独立性设计三个方面考察了国外立法对独立董事独立性保障的制度设计。第五章为完善我国独立董事独立性的保障机制。主要是从完善独立董事的产生机制、完善独立董事的薪酬机制、协调与监事会的职权冲突三个方面,提出了培育独立董事人才市场、专设提名委员会、引入累积投票制和表决权回避制、采用间接薪酬制及浮动薪酬制、构建以监事会监督为主、独立董事监督为辅的双重监督制度等建议。
[Abstract]:In recent years, with the rapid development of China's economy, the listed companies financial fraud, insider trading, false disclosure of information and other scandals continue to appear, improve the corporate governance mechanism is urgent. In 2006, our company law introduced the independent director system to solve the problems of listed companies in our country. However, the implementation of the independent director system in China is not satisfactory. In practice, many independent directors have been reduced to "vase directors". Only by fully guaranteeing the independence of independent directors can we realize the checks and balances of independent directors on the board of directors and major shareholders, perfect corporate governance and protect the interests of minority shareholders. By defining the meaning of independent director's independence, this paper analyzes the problems existing in the legislation of our country in safeguarding the independence of independent director, which is the essential attribute of independent director, by defining the meaning of independent director's independence. This paper examines the relevant provisions of foreign legislation, and puts forward some suggestions on the perfection of independent director independence guarantee mechanism in China on the basis of the successful legislative experience of foreign countries. The full text is divided into five chapters: The first chapter is the meaning of the independence of independent director. It mainly explains the meaning of independent director, introduces the different legislative models about the definition of independence of independent director in various countries, and analyzes the function of independent director system and the value of independence of independent director. The second chapter is the performance of the independence of independent director. Firstly, it analyzes two aspects of independent director's independence, that is, independent object and independent content. Secondly, it analyzes the three levels of the independent object, that is, independent from the company, independent from the major shareholders, independent from the manager. Finally, it analyzes the content of independence from three aspects: qualification independence, interest independence and will independence. The third chapter is the legislative defect of the independent director's independence guarantee mechanism in our country. It mainly analyzes the legal system framework of the independent director independence guarantee in our country at present, and from the non-independence of the post qualification, the non-independence of the election system, the non-independence of the salary system. This paper points out the main problems of independent director system in our country. The fourth chapter is the legislative design of foreign countries to protect the independence of independent directors. From the independent design of qualification system, the independence design of selection system and the independence design of incentive system, this paper examines the system design of independent director protection by foreign legislation. The fifth chapter is to perfect the safeguard mechanism of the independence of independent director in our country. Mainly from the three aspects of perfecting the production mechanism of independent directors, perfecting the compensation mechanism of independent directors, coordinating with the power conflict of the board of supervisors, the paper puts forward the cultivation of the talent market of independent directors, and sets up a nomination committee. This paper introduces the cumulative voting system and voting avoidance system, adopts indirect compensation system and floating salary system, and constructs a double supervision system, which is mainly supervised by the board of supervisors and supplemented by supervision by independent directors.
【学位授予单位】：华东政法大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：D922.291.91

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