我国独立董事制度的独立性及其制度研究

发布时间：2018-06-18 22:14

本文选题：独立董事 + 独立性　；参考：《内蒙古大学》2011年硕士论文

【摘要】：现代经济中,资本市场占据着重要地位,随着中国加入WTO后,大量的国外资金涌入中国市场,对我国的资本市场产生了较大的冲击。为了增强我国上市公司在国际市场的竞争力,我国于2001年正式引进了独立董事制度以完善我国上市公司的治理结构进而保证上市公司的良好运行我国于2006年1月1日正式施行的新《公司法》在第123条中加入了对独立董事制度的规定,这是从立法上给予独立董事以保障。但是从实践方面来看独立董事在我国上市公司中形同虚设,并没有立竿见影的效果,其中个重要的原因就是独立董事在我国并未真正实现独立,即独立董事独立性的缺失。独立性是独立董事制度的核心和基础,独立董事制度之所以在监督、治理方面具有优越性,究其根源,是以独立董事的独立性为保障和前提的。只有让独立董事真正独立于公司内部的利益纠葛,才能独立的、公正客观的实行职权创造前提,使独立董事切实监督大股东、保护中小股东利益。同时,要独立董事不在公司担任除独立董事以外的任何职务,对独立董事任免的独立性加以严格要求,才能防止内部人控制问题,以保证对公司各层的制约和监督。因此失去独立性,独立董事也就从而失去存在的必要和依托。本文以独立董事的独立性为切入点,通过对独立董事独立性内涵的分析,在借鉴国外较成熟的独立董事独立性的制度经验的基础上,针对我国上市公司的特点和我国独立董事独立性的实施现状,结合我国的国情背景,进一步提出了保障我国独立董事独立性的制度建议。从而确保独立董事的独立地位,更好地发挥独立董事制度的作用,促进我国公司治理结构的完善。全文共分为四个部分：第一部分为独立董事独立性的概述。对独立董事制度的涵义、法律特征进行了概述,从而界定了独立董事独立性的概念,分析了独立董事独立性的价值。第二部分为国外独立董事独立性的保障性制度。分别介绍了国外独立董事制度的产生、发展以及独立性的保障制度的设计。第三部分为我国独立董事独立性的现状与困境的研究,分析了我国独立董事独立性的法律保障及其实施现状,指出了我国独立董事独立性缺失的主要问题所在。第四部分为完善我国独立董事独立性的保障制度提出了建议。主要从独立董事的资格与任免、行权环境、激励与约束等方面进行制度设计以保障独立董事的独立性。
[Abstract]:The capital market occupies an important position in the modern economy. With China's entry into WTO, a large number of foreign funds pour into the Chinese market, which has a great impact on the capital market of our country. In order to enhance the competitiveness of Chinese listed companies in the international market, In 2001, China formally introduced the independent director system to perfect the governance structure of listed companies in China, and then to ensure the good operation of listed companies. The addition of provisions to the system of independent directors in section 123, This is legislation to give independent directors to protect. But from the aspect of practice, the independent director has no immediate effect in the listed company of our country, and one of the important reasons is that the independent director has not realized the independence in our country, that is, the lack of the independence of the independent director. Independence is the core and foundation of the independent director system. The independent director system has advantages in supervision and governance, which is based on the independence of independent director. Only when the independent director is truly independent from the internal interests of the company can the independent director create a prerequisite for the independent, impartial and objective exercise of powers and powers, so that the independent director can effectively supervise the major shareholders and protect the interests of the minority shareholders. At the same time, if the independent director does not hold any position except the independent director, and the independence of the appointment and removal of the independent director is strictly required, the problem of internal control can be prevented, and the restriction and supervision on all levels of the company can be ensured. Therefore, the loss of independence, independent directors will thus lose the necessity and support of existence. This article regards the independence of independent director as the breakthrough point, through the analysis of the connotation of independence of independent director, on the basis of drawing lessons from the system experience of independent director independence of foreign more mature, According to the characteristics of Chinese listed companies and the status quo of the implementation of the independence of independent directors in our country, combined with the background of our national conditions, this paper further puts forward some institutional suggestions to ensure the independence of independent directors in our country. So as to ensure the independent status of independent directors, better play the role of independent directors system, and promote the perfection of corporate governance structure in China. The paper is divided into four parts: the first part is an overview of the independence of independent directors. This paper summarizes the meaning and legal characteristics of independent director system, defines the concept of independent director independence and analyzes the value of independent director independence. The second part is the guarantee system of the independence of independent directors abroad. This paper introduces the emergence and development of independent director system and the design of independence guarantee system. The third part is the study of the status quo and predicament of the independence of independent directors in China, analyzes the legal protection and implementation of the independence of independent directors in China, and points out the main problems of the lack of independence of independent directors in China. The fourth part puts forward some suggestions to perfect the independent director's independence system in our country. The system is designed to guarantee the independence of independent directors from the aspects of qualification, appointment and removal, exercise environment, incentive and restraint.
【学位授予单位】：内蒙古大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：D922.291.91

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