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独立董事的激励与约束机制研究
Incentives and Constraints of Independent Directors
【摘要】 在董事会中引入独立董事,有助于加强对内部人的监督,降低代理成本。但是,独立董事自身也是代理人,也会产生代理问题。为了促使独立董事积极地发挥作用,必须建立有效的激励和约束机制。目前,我国针对独立董事的激励和约束机制均很不完善,这在很大程度上制约了独立董事作用的发挥。因此,应对独立董事进行适当的激励,以激发其监督内部人、维护公司和全体投资者利益的积极性;同时,应加强对独立董事的约束,惩罚独立董事的渎职行为。
【Abstract】 Both incentive and constraint mechanisms are key to promote independent directors to work harder.In China,however,both mechanisms are not efficient.The lack of effective incentive and constraints has degraded the role of independent director system.We should provide appropriate incentive with independent directors to stimulate them playing active role in corporate governance;on the other hand,we should also set up effective constraints on independent directors,that is,if the independent director breaches his duty and cannot monitor the insiders,he should be penalized.
- 【文献出处】 山西财经大学学报 ,Journal of Shanxi Finance and Economics University , 编辑部邮箱 ,2006年03期
- 【分类号】F276.6
- 【被引频次】24
- 【下载频次】409