【作者】 张阳武；

【导师】 刘少波；

【作者基本信息】 暨南大学 ， 金融学， 2003， 硕士

【摘要】 随着中国证监会《关于在上市公司建立独立董事制度的指导意见》出台，独立董事在完善上市公司治理结构方面发挥着越来越重要的作用。如何设计出有中国特色的独立董事制度便成为一个值得研究的重要课题。 本文首先从委托代理关系出发，指出独立董事制度是上市公司完善内部治理结构的需要，并分析了我国引入这一制度的动因。接着，论文介绍了独立董事的内涵、权利、义务、职责、法律特征，分析了独立董事制度崛起原因和它的制度价值，并从董事会的独立性、监督和决策职能、独立董事的选聘机制等方面分析了我国推行这一制度取得的成就，指出了我国独立董事制度建设存在认识和功能定位不清、相关法律法规不完善、独立性不够、股权结构与信息披露环境存在障碍等问题。针对这些问题，笔者在明确功能定位；完善法律法规、改革监事会制度、设立自律组织；确保独立董事的任职资格、改革选聘机制、任职与任期；设计合理的激励与约束机制；完善独立董事的权责环境等方面提出了具体的对策与建议。更多还原

【Abstract】 With the implementation of Guidelines on Establishing Independent Director System in Listed Company issued by CSRC, the independent director system is playing an increasingly important role in perfecting the governance structure of listed companies System. Designing sound mechanism for independent directors has become an important subject for study.This paper, based on the theory of principal and agent, firstly points out that the independent director system is the requirement for further improving the governance structure of listed companies and standardizing their operation, and analyzes the intention introducing independent directors to the Board of Directors. Secondly, it introduces the connotation, right, responsibility, duty, legal characteristics of independent directors, and analyzes the reason for its rising abruptly and its system value. Thirdly, this paper gives an review on the building of the independent director system in our country and has a detailed analysis of present problems, including vagueness of understanding and function, imperfect of related laws and regulations, insufficient independence of independent directors, and the barrier of equity structure and information disclosure mechanism, etc. To overcome the defects that exist at present, the paper put forward some specific measures and suggestions, such as making clear functions of the independent director system, perfecting related laws and regulations, reforming the Board of supervisors, establishing self-discipline management, ensuring appointed qualification, reforming election and engagement mechanism, designing reasonable incentive and constraint system, etc.更多还原