【作者】 刘敏；

【导师】 覃有土；

【作者基本信息】 华中科技大学 ， 法律， 2013， 硕士

【摘要】 独立董事制度最早产生于美国。由于股权结构分散，美国公司中出现了“强管理者，弱所有者”的现象，股东为了维护自身的利益，建议在公司设立独立董事，通过独立于公司的外部人员的参与，来制衡公司管理层。实践证明，美国的独立董事在维护股东利益方面确实起到了积极的作用。随着我国经济的发展，美国公司中出现过的一些问题在我国也逐渐显现，因此我国于20世纪90年代引入独立董事制度，期望能解决我国公司治理中出现的问题。独立董事制度能不能在我国得到有效的实施，关键在于独立董事是否能够真正保持独立并积极履行法律法规规定的职责。独立董事的选任制度、薪酬制度、责任制度对上述两点又起着至关重要的作用。从我国公司治理实务来看，目前，独立董事没有发挥应有的作用，成为了摆设。因此，对我国独立董事法律制度进行全面的检讨，并以此为基础进行制度上的晚上，就显得尤为必要。本文通过比较分析中外独立董事的选任制度、薪酬制度以及责任制度的异同，对我国独立董事制度进行检讨，试图找出我国独立董事制度存在的缺陷，并提出在选任环节应完善独立董事的任职资格和选举程序，在薪酬环节应将独立董事的薪酬构成多元化，在责任环节应在完善独立董事的责任制度的同时完善独立董事的责任保护机制。更多还原

【Abstract】 The institution of independent directors was first produced in the United States. When the phenomenon of’strong managers, weak owners’appeared because of dispersed equity structure, the owners suggested to produce the institution of independent directors to protect their personal interest. It has been proved that the independent directors in the United States had taken an active role in protect the owner’s interest through monitoring managers. With the development of China’s economy, some of the problems in the companies of the United States have also happened in Chinese companies.So Chinese Government try to solve these problems by transplanting the institution of independent director of the United States since the1990s.The effect of the institution of independent directors in china depends on the independence and activity of the independents, which have strong connection with the appointing system, the salary system and the liability system of the independent directors. At the present, Chinese independent directors haven’t played a proper role in protect small shareholders according to the current corporate management practice in China. So it is necessary to prefect the institution of independent directors in China by reviewing this institution carefully right now.This article has reviewed Chinese institution of independent directors through comparing and analyzing the differences about appointing system, salary system and liability system between China and other western countries, and then found out the defects in these systems. At last, this article reaches a conclusion that the Chinese institution of independent directors can be more perfect by changing the quality of independent directors and voting processing, making the salary system more multivariate and the liability system more detailed,This article is divided into three parts beside abstract and epilogue. In the first part, the author analyses and makes suggestions to the appointing system. In the second part, the author analyses and makes suggestions to the salary system. In the last part, the author analyses and makes suggestions to the liability systems. These three parts all take a same method to analyze, which is fist introducing the systems in China and western countries, and then comparing differences of systems between China and western countries, and at last get into the final conclusion.更多还原