关于国有独资公司独立董事制度的构想

发布时间：2018-06-05 08:46

本文选题：国有独资公司 + 独立董事制度　；参考：《中国政法大学》2011年硕士论文

【摘要】：独立董事制度作为一项对于公司治理结构的创举性改革,最早出现于20世纪初的美国,其设立目的主要是通过对于公司经营者的有效监督,防止公司“内部人控制”情况的发生、维护中小股东的利益,同时提高公司经营决策的科学性。独立董事制度于作为一项法律移植制度被引入中国最初起于1997年,到2001年中国证监会发布《关于在上市公司建立独立董事制度的指导意见》,标志着它第一次成为了一项强制性规定,必须被我国的上市公司所采纳。自独立董事制度确立已经过去了十年的时间,它在我国被广泛的应用于上市公司的监管和治理结构改革方面,逐步在我国的上市公司中得到发展和完善。2006年《公司法》修正案对其进行了正式的规定,第一次从法律层面对该制度进行了认可。与此同时,进入20世纪,我国的国有独资企业作为国民经济的中坚力量,在开放性市场的环境下,处于快速发展的上升阶段。出于提高公司经营效率、改善国有公司治理结构的目的,国资委借鉴了新加坡淡马锡公司的成功案例,于2004年开始引进外部董事制度,并在逐步开展董事会改革试点工作,先后在多家中央企业中建立了外部董事制度,在实践中取得了一定的经验和成效。部分地方政府也先后出台政策,在所属国有独资公司中引入该项制度。但我国国有独资公司目前所执行的外部董事制度,虽然名称上有所变化,但根据其设立的实质目的和相关规定实际上仍是独立董事制度的移植和中国化,但在具体实行过程中因相关概念规定较为模糊、对独立性要求较弱、制度设置不完善,其效能和作用都被相当程度的弱化,不能充分实现完善治理结构的功能。笔者认为,在我国为了达到改善“内部人控制”、提高公司经营管理能力的目的,不如直接在国有独资公司中建立完善明确的独立董事制度。本文第一部分对独立董事制度的概念、起源、特征以及制度设立的目的和作用进行了一般性的介绍和阐述,并对独立董事制度自产生后在世界发达国家中的发展情况进行了简单叙述。第二部分主要针对我国独立董事制度进行分析和阐述。首先简述了我国引入独立董事制度的社会经济背景以及独立董事制度在我国的确立过程,随后对于目前我国在上市公司中确立的独立董事制度存在的缺陷进行剖析。第三部分则是重点分析了我国国有独资公司建立独立董事制度的必要性。通过对我国国有独资公司外部董事制度的引进背景和确立过程的研究,对目前国有独资公司中的外部董事制度在具体的立法和实施过程中存在的缺陷进行阐述,并对在中国国有独资公司内成立真正的独立董事制度的必要性进行了分析,只有在国有独资公司内部建立真正的独立董事制度,才能达到董事会改革的目的。第四部分则是笔者通过对于目前各国独立董事制度的相关规定的了解,结合中国本土情况和国有独资公司的特点,从适用范围、选任制度、薪酬制度、责任义务、监管制度等方面对国有独资企业的独立董事制度建构进行了初步构想。
[Abstract]:As a pioneering reform of the corporate governance structure, the independent director system first appeared in the United States in the early twentieth Century. Its aim was to prevent the company's "insider control", safeguard the interests of the small shareholders, and improve the scientific decision of the company. As a legal transplant system, the standing director system was introduced into China in 1997. In 2001, the China Securities Regulatory Commission issued a guiding opinion on the establishment of an independent director system in listed companies by the China Securities Regulatory Commission in 2001. It signifies that it has become a mandatory rule for the first time and must be adopted by our listed companies. Independent director system has been established. After ten years' time, it has been widely used in the supervision and governance structure reform of Listed Companies in our country. It has been gradually developed and perfected in the listed companies of our country for the development and improvement of the.2006 "Company Law > amendment", and the system has been approved by the legal level for the first time.
At the same time, in twentieth Century, the state-owned enterprises in China, as the backbone of the national economy, were in the stage of rapid development in the open market environment. In order to improve the efficiency of the company and improve the governance structure of the state-owned companies, the SASAC began to learn from the successful case of Temasek in Singapore and began in 2004. With the introduction of the external director system and the pilot work of the reform of the board of directors, the external director system has been established in many central enterprises, and some experience and effectiveness have been achieved in practice. Some local governments have also introduced policies to introduce the system in the state-owned wholly owned companies. Although the external director system has changed in its name, it is in fact the transplantation and Chinese transformation of the independent director system according to its substantive purpose and relevant regulations. However, in the process of implementation, the requirements for independence are weak and the system is not perfect. When the degree of weakening can not fully realize the function of improving the governance structure, I think that in order to improve the "insider control" and improve the management ability of the company, it is better to establish a perfect and clear independent director system directly in the state-owned company.
The first part of this paper makes a general introduction and exposition of the concept, origin, characteristics and the purpose and function of the establishment of the system of independent director, and gives a brief account of the development of the independent director system in the developed countries of the world.
The second part mainly analyzes and expounds the independent director system in China. Firstly, the social and economic background of the introduction of independent director system and the establishment process of the independent director system in China are briefly described. Then, the defects of the independent director system in our listed companies are analyzed.
The third part focuses on the analysis of the necessity of establishing an independent director system in our state owned company. Through the study of the background and process of the introduction of the external director system of the sole proprietorship company in our country, the defects of the external director system in the present state owned company are expounded in the specific legislation and implementation process. The necessity of the establishment of a real independent director system in a wholly state-owned company in China is analyzed. The purpose of the reform of the board of directors can be achieved only by establishing a real independent director system within a wholly state-owned company.
The fourth part is the author's preliminary conception of the construction of the independent director system of the state owned enterprise through the understanding of the relevant provisions of the current independent director system in various countries and the characteristics of the local situation of China and the state-owned company, from the scope of application, the elective system, the salary system, the duty and duty, the supervision system and so on.
【学位授予单位】：中国政法大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：D922.291.91;F276.1

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