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最早产生于英美国家“一元制”公司治理结构下的独立董事制度已经成为解决全球公司治理问题的一条重要途径。中国为解决上市公司一股独大现象、内部人控制现象以及外部治理机制扭曲等治理问题也引入了独立董事制度。文章从独立董事制度产生的背景开始阐述,特别对我国引入独立董事制度的原因和发展历程进行了分析,并针对目前我国独立董事难以发挥监督作用、独立性不足、机构不健全和人数占比少等问题,提出了对独立董事的评价应侧重监督职能的履行情况、强制设置董事会专门委员会、提高独立董事比例或采取累计投票制、引入独立董事保险制度的建议。
The independent director system that originated from the corporate governance structure of Anglo-American country “one dollar system ” has become an important way to solve the global corporate governance problem. China also introduced an independent director system in order to solve the governance problems such as the dominance of listed companies, the phenomenon of insider control and the distortion of the external governance mechanism. The article begins with the background of the independent director system, especially analyzes the reasons and development course of our country’s introduction of independent director system. In the light of the fact that independent directors in our country can not play a supervisory role at present, the independence is not enough, the organization is not perfect, and the proportion is small The author puts forward that the evaluation of independent directors should focus on the fulfillment of the supervisory function, the special committee of the board of directors should be set up by force, the proportion of independent directors should be increased or the cumulative voting system should be adopted and the insurance system of independent directors should be introduced.