独立董事义务新探

发布时间：2018-05-28 18:41

本文选题：独立董事 + 独立董事的义务　；参考：《浙江工商大学》2010年硕士论文

【摘要】： 独立董事制度是英美公司治理模式即一元制模式的特色制度,其在制衡控股股东,防止内部人控制权利滥用,保护全体股东合法权益,维护公司利益,完善公司治理方面卓有成效。2001年8月,中国证券监督管理委员会颁布了《关于在上市公司建立独立董事制度的指导意见》以下简称《指导意见》,明确提出了在上市公司引人独立董事制度。特别是在2005年的新《公司法》中明确了独立董事的法律地位,使独立董事制度在法律层面上有法可依。但是,公司治理的实践却表明,独立董事制度在中国的实施效果远未达到人们的期望,笔者认为,影响一个制度的好坏或者是否能够达到人们所预想的结果,其原因不是唯一的,而独立董事制度难以在我国充分发挥作用的重要原因之一便是独立董事的义务、责任没有被合理地规定。但目前对独立董事制度的研究多集中于独立董事的作用、引进必要性以及独立董事的制度设计等,而较少关注独立董事的义务和责任。同时,责任体系的清晰化是以义务体系的明确为基础的。因此,本文拟就独立董事的义务体系展开探讨。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,并就如何完善我国公司法独立董事的义务制度提出了一些自己的看法,以期对公司治理做出一点有益的理论探索。本文对于独立董事义务制度的阐述主要分为四个部分。第一部分是独立董事的义务初探。这一部分主要论述独立董事概念、职权以及其与公司其他部门的关系,特别分析了独立董事与监事会的关系。第二部分论述独立董事的义务。文中将独立董事的义务分为注意义务、忠实义务和信息披露义务,分别对比论述了一般董事与独立董事义务内容和标准的不同。其中特别涉及到了发展中信息披露义务的内容。第三部分关注的是独立董事责任及限制。独立董事的义务制度的清晰化,有利于明确独立董事责任制度体系,同时为了让独立董事更好的发挥作用,文中也分析了独立董事的责任限制的途径。第四部分分析了完善我国独立董事义务的法律制度。文中论述了我国独立董事义务的缺陷,以及提出了一些完善我国独立董事义务制度粗浅的建议。包括独立董事信誉体系的建立、独立董事责任保险制度的完善等。
[Abstract]:The independent director system is the characteristic system of the British and American corporate governance mode, which checks and balances the controlling shareholders, prevents the insiders from abusing their rights, protects the legitimate rights and interests of all shareholders, and preserves the interests of the company. Success in improving corporate governance. August 2001, The China Securities Regulatory Commission has promulgated the guidance opinion on the Establishment of Independent Director system in listed companies, which is referred to as "guidance opinion", and clearly puts forward the system of introducing Independent Directors in listed companies. Especially in the new Company Law of 2005, the legal status of independent directors is clearly defined, so that the independent director system has legal basis in the legal level. However, the practice of corporate governance shows that the implementation effect of the independent director system in China is far from the expectation of people. The reason is not the only, and the independent director system is difficult to play a full role in China, one of the important reasons is the obligations of independent directors, the responsibility has not been reasonably stipulated. However, the current research on the independent director system focuses on the role of the independent director, the necessity of introducing and the system design of the independent director, and pays less attention to the duties and responsibilities of the independent director. At the same time, the clarity of the responsibility system is based on the clarity of the obligation system. Therefore, this paper intends to discuss the duty system of independent directors. 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. It also puts forward some views on how to perfect the duty system of independent directors in our company law, in order to make some beneficial theoretical exploration on corporate governance. This article about the independent director duty system elaboration mainly divides into four parts. The first part is the duty of independent director. This part mainly discusses the concept of independent director, power and its relationship with other departments of the company, especially analyzes the relationship between independent director and board of supervisors. The second part discusses the duty of independent director. In this paper, the obligations of independent directors are divided into the duty of care, the duty of loyalty and the obligation of information disclosure, and the differences between the contents and standards of the obligations of general directors and independent directors are discussed respectively. In particular, it involves the content of developing information disclosure obligations. The third part focuses on the liability and limitation of independent directors. The clarity of the duty system of independent directors is helpful to clarify the liability system of independent directors. In order to make the independent directors play a better role, this paper also analyzes the ways to limit the liability of independent directors. The fourth part analyzes the legal system of perfecting the duty of independent director in our country. This paper discusses the defects of the duty of independent director in our country, and puts forward some suggestions on how to perfect the system of obligation of independent director in our country. Including the establishment of independent director reputation system, independent director liability insurance system and so on.
【学位授予单位】：浙江工商大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：D922.291.91

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