我国上市公司独立董事职能发挥的现实困境及其制度克服

发布时间：2018-02-20 06:12

本文关键词： 独立董事公司治理职能　出处：《西南科技大学》2017年硕士论文　论文类型：学位论文

【摘要】：独立董事制度滥觞于英美国家,由于其在公司治理实践中取得了显著的绩效,使得许多国家纷纷效仿,以此引发了一场公司治理中的“独立董事”革命。我国于2001年在政府的主导下,自上而下地引入了独立董事制度。在我国特殊的公司治理环境中,引入独立董事制度的目的主要是为了遏制大股东操纵下的内部人控制、增强董事会的独立性以及完善内部治理监督机制,因此将独立董事的职能定位于决策监督以及咨询建议。经过十多年的实践,独立董事制度在取得成效的同时,致使预期职能未能有效发挥的困境也逐渐显现出来。本文通过理论研究与实证数据相结合的研究方法,探寻出阻碍独立董事职能得到有效发挥的困境主要集中在独立性困境、外部性困境与履职积极性困境三个方面。通过对困境的表现及其产生原因进行分析,从完善独立董事内在核心制度与完善独立董事外在保障制度两个角度出发,得出应通过完善独立董事选任制度、激励制度、权责制度来完善独立董事内在核心制度,从完善独立董事信息保障制度、人才队伍建设、责任保险制度出发,完善独立董事外在保障制度,从而得以将完善内外制度相结合,克服独立董事职能发挥的困境。
[Abstract]:The independent director system originated in the Anglo-American countries, because of its remarkable achievements in corporate governance practice, many countries have followed suit. In 2001, under the guidance of the government, China introduced the independent director system from top to bottom. The purpose of introducing the independent director system is to restrain the internal control under the control of the major shareholders, to enhance the independence of the board of directors and to improve the internal governance and supervision mechanism. Therefore, the functions of independent directors should be defined as decision-making supervision and advice. After more than 10 years of practice, the independent director system has achieved results at the same time. The predicaments which cause the expected function not to be performed effectively also gradually appear. Through the research method of combining the theoretical research with the empirical data, this paper finds out that the dilemma that hinders the independent director's function to be effective is mainly concentrated in the independence dilemma. Based on the analysis of the performance of the dilemma and its causes, this paper analyzes the internal core system of the independent director and the external safeguard system of the independent director from two angles: perfecting the internal core system of the independent director and perfecting the external safeguard system of the independent director. It is concluded that the internal core system of independent director should be perfected by perfecting the system of independent director selection, incentive system and power and responsibility system, starting from perfecting the information security system of independent director, the construction of talent team, and the system of liability insurance. To perfect the external safeguard system of independent director so as to combine the internal and external system to overcome the dilemma of independent director's function.
【学位授予单位】：西南科技大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D922.291.91

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