高校教授独立董事薪酬法律问题实证研究

发布时间：2018-02-02 08:28

本文关键词： 高校教授独立董事薪酬机制实证研究公司治理　出处：《北方工业大学》2017年硕士论文　论文类型：学位论文

【摘要】：独立董事制度一直以来都是上市公司治理结构方面的研究热议话题,独立董事制度实施的关键就是独立性的保持。薪酬的过高或者过低都会直接影响独立董事作用的发挥,对独立董事薪酬进行研究十分必要。独立董事是具有不同身份的群体,其中高校教授是占有重要比例且不可忽视的人群,当前社会对高校教授独立董事履职诟病多有批评,而且很少有学者针对高校教授具有其标志特征的独立董事作出探讨和研究。因此,本文以高校教授独立董事薪酬数据为研究基础,运用实证分析为主、规范分析为辅;历史分析和比较分析相结合等研究方法对我国高校教授独立董事薪酬的水平、结构现状和影响因素等问题进行研究。本文首先对独立董事及其所获薪酬概念进行界定,介绍我国当前独立董事薪酬现有的理论基础包括激励理论、委托代理理论、利益相关者理论;其次对独立董事薪酬水平影响因素的研究现状和研究成果进行分析归纳及综述;同时借鉴独立董事薪酬机制的国际经验,通过对独立董事薪酬机制实践最为典型的美国、英国和日本国家独立董事薪酬制度进行综合分析,考察其薪酬机制背景、独立董事薪酬法律规定、独立董事薪酬具体的实施机制等问题。实证研究方面,重点对高校教授独立董事工作特点和薪酬的相关影响因素进行分析。利用万德(wind)数据库和上市公司公开披露的年报数据,选取最新报告期内所有上市公司中具有高校教授身份的独立董事薪酬为样本,统计数据,采取数据总体分析和薪酬的分类样本分析相结合的方式,总结当前我国高校教授独立董事薪酬的水平、结构现状,剖析薪酬与公司规模、股权结构、行业性质、公司所处地域、出席会议次数、发表意见类型、公司性质等诸多影响因素的关系问题。在此基础上,对理论分析和实证研究高校教授独立董事所凸显的问题提出建议和对策。加强对高校教授独立董事的动态管理,如建立高校教授独立董事的信息筛选披露机制,加强高校教授独立董事的交流与培训提升工作等。同时要完善高校教授独立董事的法律规定,制定薪酬具体细则,健全公司的规章制度。更要优化高校教授独立董事企业的内部环境,解决股权过度集中的现象,提高对高校教授独立董事的重视,切实发挥好自身的作用。希望通过本文的研究能为上市公司实践提供参考,也对进一步完善高校教授独立董事的薪酬制度和改善上市公司治理结构具有一定的理论意义和较强的实践意义。
[Abstract]:Independent director system has always been a hot topic of research on the governance structure of listed companies. The key to the implementation of the independent director system is to maintain the independence. Too high or too low salary will directly affect the role of independent directors. It is very necessary to study the compensation of independent director. Independent director is a group with different identities, among which university professors are the important proportion and can not be ignored. At present, there are many criticisms on the independent directors of university professors, and few scholars discuss and study the independent directors whose characteristics are marked by university professors. Based on the salary data of independent directors in colleges and universities, this paper mainly uses empirical analysis, supplemented by normative analysis; The combination of historical analysis and comparative analysis and other research methods on the compensation of independent directors in colleges and universities in China. Firstly, this paper defines the concept of independent director and their compensation, and introduces the current theoretical basis of independent director compensation, including incentive theory. Principal-agent theory, stakeholder theory; Secondly, it analyzes and summarizes the research status and research results of the influencing factors of the independent directors' compensation level. At the same time draw lessons from the international experience of the independent director compensation mechanism, through the independent director compensation mechanism of the most typical practice of the United States, the United Kingdom and Japan national independent director compensation system for a comprehensive analysis. Study its compensation mechanism background, independent director compensation law provisions, independent director compensation specific implementation mechanism and other issues. Empirical research. This paper focuses on the analysis of the characteristics of the independent directors' work and the related factors of the salary of university professors. It also makes use of the Wande "windstorm" database and the publicly disclosed annual report data of the listed companies. In the latest reporting period of all listed companies with the status of university professors of independent director compensation as a sample, statistical data, using the data overall analysis and salary classification sample analysis method combined. This paper summarizes the current level and structure of the compensation of independent directors in colleges and universities in China, analyzes the compensation and company size, ownership structure, nature of the industry, the region of the company, the number of meetings attended, and the types of opinions expressed. The relationship of many factors such as the nature of the company. On this basis. Put forward suggestions and countermeasures to theoretical analysis and empirical research on the problems highlighted by independent directors of university professors. Strengthen the dynamic management of independent directors of university professors, such as establishing the mechanism of information screening and disclosure of independent directors of university professors. At the same time, we should perfect the legal provisions of the independent directors of university professors, and formulate the specific rules of compensation. Improve the rules and regulations of the company. We should optimize the internal environment of the independent directors of university professors, solve the phenomenon of excessive concentration of equity, and enhance the importance of independent directors of university professors. It is hoped that the research in this paper can provide a reference for the practice of listed companies. It is also of theoretical and practical significance to further improve the salary system of independent directors of university professors and to improve the governance structure of listed companies.
【学位授予单位】：北方工业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D922.16;F272.92

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