摘要:独立董事制度和公司法人治理结构的引进,是为了改善中国的社会经济制度,旨在改变状态和董事会的运作效率,完善公司法人治理结构。有效的做法是在现代股份制公司治理结构中股东保留选择董事,同时做到核算师的权力和兼并,发行新股的投票权同时授予的其他职权给董事会,董事会是保留解雇总战略控制经理或首席执行官和重大投资,兼并,收购等重大活动的权利,一般的管理权和经营权授予经理,此授权的行为很容易导致内部控制的问题。董事会对独立董事的运作和发展负有首要责任,采取合理的董事会制度可以满足公司的长期发展的目标,也是职责所在。
关键词:独立董事制度;公司治理效率;激励机制
Abstract:Independent Director System and corporate governance structure to improve China’s introduction of the independent director system, aimed at changing the status and efficiency of operations of the Board, to improve corporate governance structure. There is a licensing practices in the governance structure of the modern joint-stock company, shareholders retain the option of directors, the powers of the auditor and mergers, to be located, and the issue of new shares of the voting rights and other powers granted to the Board; the Board is to retain employment, dismissal of the total strategic control of the manager or chief executive officer and significant investments, mergers, acquisitions, to be located and other major events, and general management rights and management rights granted to managers. This authorization behavior can easily lead to issues such as internal control. The Board bears the primary responsibility for operation and development of independent directors to the board, can take advantage of the responsibilities and role of the board of directors, the role of the company’s long-term development.
Keywords: system of independent directors, corporate governance efficiency; incentives
目录
中文摘要及关键词————————————————————————————2
英文摘要及关键词————————————————————————————2
目录——————————————————————————————————3
- 独立董事制度及其相关基本理论原理————————————4
(一)独立董事制度定义及作用——————————————–4
(二)利益相关者理论:————————————————–4
(三)委托代理理论——————————————————4
(四)激励与约束机制及功能———————————————-4
二、独立董事制度与公司治理效率的关系————————————4
(一)独立董事在管理实践中的经验有利于促进公司治理的效率—————-4
(二)独立董事的独立性与公司治理效率呈正相关关系————————5
(三)独立董事的薪酬与公司治理效率正相关——————————–5
(四)独立董事参加了董事会和公司治理效率的会议数量呈正相关————–6
三、我国引进独立董事制度现状及存在的问题——————————–6
(一)我国引入独立董事制度的进程—————————————-6
(二)我国引入独立董事制度存在的问题————————————6
四、解决的方法及建议—————————————————-7
(一)明确独立董事的职责和角色——————————————7
(二)建立独立董事和行业自律制度—————————————-7
(三)健全的独立董事激励和约束机制————————————–8
- 结论—————————————————————-9
参考文献————————————————————————————————9