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近年来,随着经济全球化的发展,我国上市公司在董事会治理结构方面取得了相当大的进步,但是也存在一些矛盾和问题。独立董事制度是完善上市公司董事会治理结构的重要举措。自中国证监会2001年8月发布《关于在上市公司建立独立董事制度的指导意见》对上市公司设立独立董事制度提出强制性的要求以来,我们通过媒体了解到的关于独立董事的话题大多都是一些不和谐的声音。究竟是该项制度的固有缺陷,还是在我国有特色的公司治理结构中“水土不服”?难道承载着提升上市公司治理绩效重负的独立董事制度,也如同许多其他舶来品一样,无法逃脱因水土不服而“南橘北枳”的宿命?本文首先对独立董事制度的相关基础理论进行系统梳理,深刻剖析了独立性的本质内涵,在此基础上,深入分析了我国独立董事制度运行的现状及其存在的问题,并剖析了问题的成因,最后提出了相应的完善我国上市公司独立董事运行机制的对策建议。
In recent years, with the development of economic globalization, the listed companies in our country have made considerable progress in the governance structure of the board of directors, but there are also some contradictions and problems. Independent director system is an important measure to improve the governance structure of listed company’s board of directors. Since the China Securities Regulatory Commission released the Guiding Opinion on Establishing an Independent Director System in Listed Companies in August 2001, most of the topics we know about independent directors through the media are mostly due to mandatory requirements on the establishment of an independent director system for listed companies. Some dissonant voices Is it inherently flawed in this system or is it in a distinctive corporate governance structure in our country? Does it mean that the system of independent directors that carries the burden of improving the governance performance of listed companies is like many other imported products, Acclimatized and “southern orange and northern trifoliate orange” fate? This paper first systematically sorted out the basic theory of independent director system, deeply analyzed the essential connotation of independence, on this basis, deeply analyzed the operation of our country’s independent director system The status quo and its existing problems, and analyzes the causes of the problems, and finally puts forward corresponding countermeasures and suggestions for improving the operating mechanism of independent directors of listed companies in China.