【作者】 张莹；

【导师】 鄂晓梅； 刘文华；

【作者基本信息】 内蒙古大学 ， 法律， 2011， 硕士

【摘要】 现代经济中,资本市场占据着重要地位,随着中国加入WTO后,大量的国外资金涌入中国市场,对我国的资本市场产生了较大的冲击。为了增强我国上市公司在国际市场的竞争力,我国于2001年正式引进了独立董事制度以完善我国上市公司的治理结构进而保证上市公司的良好运行我国于2006年1月1日正式施行的新《公司法》在第123条中加入了对独立董事制度的规定,这是从立法上给予独立董事以保障。但是从实践方面来看独立董事在我国上市公司中形同虚设,并没有立竿见影的效果,其中个重要的原因就是独立董事在我国并未真正实现独立,即独立董事独立性的缺失。独立性是独立董事制度的核心和基础,独立董事制度之所以在监督、治理方面具有优越性,究其根源,是以独立董事的独立性为保障和前提的。只有让独立董事真正独立于公司内部的利益纠葛,才能独立的、公正客观的实行职权创造前提,使独立董事切实监督大股东、保护中小股东利益。同时,要独立董事不在公司担任除独立董事以外的任何职务,对独立董事任免的独立性加以严格要求,才能防止内部人控制问题,以保证对公司各层的制约和监督。因此失去独立性,独立董事也就从而失去存在的必要和依托。本文以独立董事的独立性为切入点,通过对独立董事独立性内涵的分析,在借鉴国外较成熟的独立董事独立性的制度经验的基础上,针对我国上市公司的特点和我国独立董事独立性的实施现状,结合我国的国情背景,进一步提出了保障我国独立董事独立性的制度建议。从而确保独立董事的独立地位,更好地发挥独立董事制度的作用,促进我国公司治理结构的完善。全文共分为四个部分：第一部分为独立董事独立性的概述。对独立董事制度的涵义、法律特征进行了概述,从而界定了独立董事独立性的概念,分析了独立董事独立性的价值。第二部分为国外独立董事独立性的保障性制度。分别介绍了国外独立董事制度的产生、发展以及独立性的保障制度的设计。第三部分为我国独立董事独立性的现状与困境的研究,分析了我国独立董事独立性的法律保障及其实施现状,指出了我国独立董事独立性缺失的主要问题所在。第四部分为完善我国独立董事独立性的保障制度提出了建议。主要从独立董事的资格与任免、行权环境、激励与约束等方面进行制度设计以保障独立董事的独立性。更多还原

【Abstract】 Capital market plays a key role in modern society. Now, after China’s entering WTO, not a small amount of capital has flooded into Chinese market, which gave this market a big blow. Therefore, in order to improve competitiveness of listed company, the independent director system has been introduced formally in China, hoping to perfect the structure of listed company to keep its function in order.The new company law, which has been used formally in January 1,2006, has added some stipulations about the independent director system in its term 123. Consequently, the independent director has its own guarantees legislatively. However, from the practical perspective, the so called independent director system is, actually, nothing but a shell, without any effect in a short time. This is partly due to the fact that this system has not really been independent at all, which can also be described as the deficiency of independent director system.Independence is not only a key but also a foundation of this system, which is also the reason why this system has some superiority in supervising and administering. Only this system is really independent from a steady flow of complications inside company can it plays its function in an unattached and impartial way, which can also help director monitor these substantial shareholders and protect the interest of another juniors. Meanwhile, the independent director will not be allowed to take any other position, what’s more, the independence of appointing or removing director must be required strictly further, only in this way can we prevent somebody from controlling situation for his or her own profits and ensure the conditionality and superintendence. This thesis emphasizes the importance of independent director system, analysis’s the meaning of independence and put forward some further suggestions on how to ensure independence of this system according to my studies on international system, the specialty of China’s listed companies, the present situation of independence in China and the background of national conditions.The thesis can be divided into 4 parts:Part 1:Outline, meaning and significance of independent director system.Part 2:The foreign indemnificatory regulations about this system, including some explanations on how this system generated and how it has developed with some devises on how to protect its independence effectively.Part 3:Studies on present situation and existing problems of independent director system, in which the main problems that existed were, pointed out in this part as well.Part 4:Suggestions on how to perfect the independent director system, especially given some plans from the point of independent director’s qualification, the power they have, encouraging politics and some restriction politics.更多还原