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独立董事履职的困境、定位与重构
REFLECTION AND RECONSTRUCTION OF THE FUNCTION OF INDEPENDENT DIRECTORS
【摘要】 康美药业事件的发生,暴露了独立董事履职方面的弊端。社会和学术界都认为,应对独立董事的职能与责任进行重新界定和改革。独立董事不应承担参与公司决策以及监督上市公司共享收益的职能,其制度目标在于监督并制止控制权人谋取私有收益。对于未勤勉履职的独立董事,应适用过错推定原则认定责任,适用有限连带责任确定赔偿数额,并根据独立董事的专业不同设置差异化责任,从而体现独立董事制度在完善上市公司治理方面的应有效果。
【Abstract】 After the Kangmei Pharmaceutical incident, the drawbacks of independent directors were exposed, and their functions and responsibilities need to be reform. The independent directors should not undertake the responsibility of participating in the company′s decision-making and supervise the shared benefits of listed companies, and its institutional goal is to supervise and stop the control of the private earnings. For independent directors who fail to perform their duties diligently, the identification of faults should be applied to the principle of determination of the principle, the application of limited conspiracy is determined, and the differentiation responsibility of the independent director is set up, thereby exerting the effects of independent directors systems to improve the management of listed companies.
【Key words】 independent director; function of supervision; private benefit; limited joint liability;
- 【文献出处】 河南工业大学学报(社会科学版) ,Journal of Henan University of Technology(Social Science Edition) , 编辑部邮箱 ,2023年02期
- 【分类号】F271;F832.51
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