我国上市公司独立董事的法律责任制度研究

发布时间：2018-01-16 05:28

本文关键词：我国上市公司独立董事的法律责任制度研究　出处：《首都经济贸易大学》2016年硕士论文　论文类型：学位论文

【摘要】：独立董事法律制度起源于二十世纪30年代的美国公司治理实践,并迅速地被西方其他国家所借鉴、移植,自90年代开始我国也逐步引进这项法律制度。肇基之初,独立董事法律制度创设的目的,在于加强对经理层的内部监督以保护公司股东的利益。我国确立独立董事制度具有同样的价值考量。然而,时至今日,一个不可回避的问题是该项制度仍未摆脱本土化的困境,与监事会的职能重叠冲突似乎不可调和、独立董事“不独立”问题屡遭诟病、内幕交易的行为时有发生,独立董事制度不免陷于与其良好初衷相悖的尴尬境地。追根溯源,这与当前我国不成熟的法律责任规范体系有直接关系,为此本文将我国当前独立董事的法律责任制度作为关注重点。本文全篇共分五章,运用了历史分析、比较分析的方法对独立董事责任制度存在的问题进行了深入细致的研究。第一章概述了独立董事法律责任制度,先是厘清独立董事制度规范体系所涉及的概念,再是按照历史发展的脉络探究了独立董事制度的沿袭和变革。第二章回顾了独立董事制度在本土的引进背景、立法进程和针对制度有效性问题的争论,明确了制度在不同阶段的不同侧重点,探讨了国内在制度有效性问题上的分歧。第三章切入研究了独立董事法律责任制度的一般理论,包括独立董事法律关系的性质、独立董事法律责任的概念、分类以及归责原则等内容。第四章分析了我国独立董事法律责任制度的实施现状与不足,现状重点分析归纳了权利规范、义务规范和责任规范三个方面内容,之后阐明了责任制度在任免机制、信息披露义务规范、专业委员会设置等方面存在的不足。第五章从我国法律责任制度的不足出发,有针对性地研究了美、日两国的相关法律制度设计与治理经验。第六章则是围绕独立董事法律责任制度的不足和国外治理的成功经验,提出我国完善该制度的具体措施,内容涉及任免制度的完善、强制性的专业委员会制度、责任救济制度的健全以及信息披露义务的规范化等。
[Abstract]:The independent director legal system originated in the American corporate governance practice in 1930s and was quickly used for reference and transplanted by other western countries. Since 90s, China has gradually introduced this legal system. At the beginning of Zhaoji, the purpose of the establishment of the independent director legal system. To strengthen the internal supervision of managers to protect the interests of shareholders. The establishment of independent director system in China has the same value consideration. However, to this day. An unavoidable problem is that the system is still not out of the dilemma of localization, overlapping with the functions of the board of supervisors seems irreconcilable, independent directors "independence" has been repeatedly criticized. The behavior of insider trading occurs from time to time, and the independent director system is trapped in an awkward situation contrary to its good intention. Tracing back to the source, this has a direct relationship with the current immature legal liability normative system of our country. Therefore, this paper focuses on the legal liability system of independent directors in China. This paper is divided into five chapters, using historical analysis. The first chapter summarizes the legal liability system of independent directors, first of all, it clarifies the concept involved in the normative system of independent director system. The second chapter reviews the introduction of the independent director system in the local background, legislative process and the effectiveness of the system. It clarifies the different emphases of the system at different stages and probes into the differences on the validity of the system. Chapter three studies the general theory of the independent director's legal liability system. Including the nature of the legal relationship of independent directors, the concept, classification and imputation principles of independent directors' legal liability. Chapter 4th analyzes the current situation and deficiencies of the implementation of the independent director's legal liability system in China. The present situation focuses on the analysis of the three aspects of rights norms, obligations norms and liability norms, and then clarifies the responsibility system in the mechanism of appointment and removal, the regulation of information disclosure obligations. Chapter 5th studies the beauty from the deficiency of the legal liability system of our country. Chapter 6th focuses on the deficiencies of the independent director legal liability system and the successful experience of foreign governance, and puts forward the specific measures to improve the system. The contents include the perfection of appointment and removal system, the mandatory professional committee system, the perfection of liability relief system and the standardization of information disclosure obligation.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：D922.291.91

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