论中国上市公司独立董事制度的完善

发布时间：2018-04-10 00:40

本文选题：上市公司　切入点：公司治理　出处：《云南财经大学》2010年硕士论文

【摘要】： 独立董事制度兴起于20世纪70年代的美国,短短的三十年间得到了迅速的发展。实践证明独立董事制度已经成为公司治理结构中的重要组成部分,并且发挥着不可替代的作用。独立董事制度功能在于,通过在公司设立独立董事来实现对经营者的有效监督,解决“内部人控制”问题,并为公司的决策提供参考意见,从而保证公司决策的科学性、公正性。中国上市公司股权结构比较特殊,监督机制缺乏,股东权力缺位,内部控制非常严重,经常存在上市公司管理层及大股东侵害公司和中小股东利益的现象。为了维护中小投资者及公司的利益,完善中国上市公司的法人治理结构,2006年1月1日正式实施的新《公司法》在第123条中加入了关于独立董事的规定,标志着独立董事制度正式在我国上市公司推行。至今,中国独立董事制度己初见成效,但是独立董事制度目前在中国还处于起步和探索阶段,由于我国上市公司股权结构不合理,监事会作用虚弱,“一股独大”的局面没有得到根本的改善,上市公司仍无法彻底摆脱被“内部控制”的命运,现行独立董事的制度设计存在缺陷,导致独立董事不能正常履行职责。有必要合理借鉴独立董事制度先行国家的理论和实践经验,进行科学的制度设计和创新,保证独立董事制度的优势得到真正、完全的体现。本文研究的目的是通过对独立董事制度法律分析,结合中国上市公司独立董事制度存在的问题,提出完善中国上市公司独立董事制度的对策。本文在研究过程中采用了系统分析法、比较分析法等研究方法。从独立董事制度概念和产生原因入手,分析了我国独立董事制度的理论基础,在考察国外独立董事制度及中国独立董事制度运行的现状的基础上,对中国独立董事制度近期以来出现的主要问题予以分析,对完善中国的独立董事制度提出了诸多具有建设性的建议,如任职资格和选聘程序两方面结合的独立董事选聘机制,建立有效的激励约束机制,明确了独立董事承担责任的条件和所要承担责任的内容,划分独立董事和监事会的职权等措施。本文的研究分为六章。第一章:引言,主要介绍独立董事制度研究目的和意义,国内外研究现状和本文的研究方法和创新。第二章:独立董事制度概述。本章首先对独立董事的内涵及特点进行了分析;然后介绍了独立董事制度的起源和发展过程。第三章:独立董事制度的法理分析。介绍了独立董事制度的产生的有关理论,从而为下文的研究奠定了理论基础。第四章:中外独立董事制度考察,从独立董事的独立性、薪酬以及责任机制等方面,比较美国、日本、中国公司独立董事法律制度。第五章:完善中国上市公司独立董事法律制度的对策。针对中国上市公司独立董事制度运作过程中所存在的问题,提出完善中国上市公司独立董事制度的对策。第六章:结论。介绍研究的主要结论以及有待于进一步研究的内容。
[Abstract]:Independent director system originated in the United States in 1970s, a short span of thirty years, has been developing rapidly. The practice proved that the independent director system has become an important part of the corporate governance structure, and plays an irreplaceable role. The function of the independent director system is through the establishment of independent directors in the company to realize the effective supervision to the operator. To solve the problem of "insider control", and provide reference for decision-making, so as to ensure the scientific nature, making the company fairness. The ownership structure of listed companies Chinese is special, the lack of supervision mechanism, shareholder power vacancy, internal control is very serious, often exist in the management of listed companies and large shareholders against the company and the interests of minority shareholders the phenomenon. In order to protect small investors and the interests of the company, improve the corporate governance structure of listed companies is Chinese, January 1, 2006 The new company law > < type implementation incorporate provisions about independent directors in 123rd, marking the formal system of independent directors of Listed Companies in China. Since the initial implementation, has the independent director system Chinese results, but the independent director system in Chinese is still in the initial exploration stage, the ownership structure of Listed Companies in China unreasonable, board of supervisors, the dominance of the situation has not been fundamentally improved, listed companies are still unable to completely get rid of "internal control" the fate of defects in the current system design of independent directors, independent directors can not lead to normal duties. A reasonable reference to the independent director system in developed countries theory the necessary and practical experience, scientific system design and innovation, ensure the independent director system to get the advantages of the real, fully reflected. The purpose of this study is based on independent directors The legal analysis of the matter system and the problems existing in the independent director system of Chinese listed companies, put forward the countermeasures to improve the independent director system of Chinese listed companies.
This paper uses the system analysis method in the process of research, comparative analysis and other research methods. Starting from the concept of independent director system and causes, analyzes the theoretical basis of the independent director system in China, based on investigating the current situation of the foreign system of independent directors and the independent director system Chinese running on to analyze the main problems of independent directors the system China recently appeared, for many constructive suggestions to improve the system of independent directors Chinese, such as the two aspects of qualification and selection procedures combined with independent director selection mechanism, establish an effective incentive mechanism, the independent director responsible for the conditions and to assume responsibility for the content, classification of independent directors and the power of the board of supervisors and other measures.
This study is divided into six chapters. Chapter one: introduction, mainly introduces the purpose and significance of research on the system of independent directors, research method and innovation of this paper and the status of research at home and abroad. The second chapter: the independent director system. Firstly, the connotation and characteristics of independent directors are analyzed; and then introduces the origin and development process the independent director system. The third chapter: theoretical analysis of the independent director system. Introduces the theory about the birth of the independent director system, which lays the theoretical foundation for the following research. The fourth chapter: investigation of the independent director system in China and foreign countries, from the independence of independent director, salary and responsibility mechanism of America, Japan. The independent director system of China company. The fifth chapter: the countermeasures to perfect the legal system of the independent directors of listed companies China. In view of the existing independent director system of Listed Companies in the operation of China asked The paper puts forward the countermeasures to improve the independent director system of Chinese listed companies. The sixth chapter: the conclusion, the main conclusions of the study and the content to be further studied.

【学位授予单位】：云南财经大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：D922.291.91

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