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独立董事制度起源于英美国家的一元公司治理模式,对于监督公司经营者的经营行为、维护股东权益和降低代理成本均具有重要作用。我国引入独立董事制度,旨在改变董事会的运作状况和效率,完善公司治理结构。本文着重分析了我国独立董事制度存在的问题,并从完善公司治理结构的角度入手,提出了明确独立董事的职责和角色定位、明确国有上市公司独立董事人数及占董事会人数比例的下限以及逐步建立与完善独立董事的约束激励机制等解决措施。
The system of independent director originated from the unification of corporate governance in the Anglo-American countries. It plays an important role in supervising the operation of the company’s managers, safeguarding the shareholders’ rights and interests and reducing the agency costs. China’s introduction of an independent director system aims to change the operational status and efficiency of the board of directors and improve the corporate governance structure. This article analyzes the problems existing in the system of independent director in our country. From the perspective of perfecting the structure of corporate governance, we put forward the definition of the duties and roles of independent directors, the number of independent directors and the lower limit of the proportion of the board of directors, And improve the independent directors of the incentive mechanism to resolve such measures.