【作者】 王启亮；

【导师】 刘巨钦；

【作者基本信息】 湘潭大学 ， 企业管理， 2004， 硕士

【摘要】 三十多年的实践证明,作为现代公司治理结构的一个重要组成部分,独立董事制度在企业运作中所发挥不可取代的积极作用已得到公认。现在独立董事制度已成为各国公司治理模式的共同取向,是成熟市场强化公司治理的重要举措,当然中国也不例外。2001年8月21日,中国证券监督管理委员会在广泛收集和听取各方意见后颁布了《关于在上市公司建立独立董事制度的指导意见》,它标志着我国上市公司开始正式设立独立董事制度。从那时起到现在,我国引入并且实施这一制度已有近3年时间,但是独立董事能否切实按照职权行事?能否实现立法者建立和推行该制度的初衷?能否在我国实现独立董事制度的本土化?对于此,理论界仍然存在争议。首先,本文从历史的角度简要评述独立董事制度是如何演化而来的,然后运用委托代理理论、不完全契约理论和交易费用理论研究独立董事制度产生和存在的理论基础,并对独立董事制度在世界各国的发展进行简要评价。其次,本文详细分析了独立董事制度在中国推行现状与存在的问题,并深入剖析了阻碍独立董事制度有效运行的深层障碍。最后,本文力图从制度、公司、个人和社会等层面,紧密结合实际,对如何构建具有中国特色的独立董事制度提出对策性的意见和建议,以期为不断完善我国上市公司治理结构提供可资借鉴的思路。更多还原

【Abstract】 Over 30 years it has been proved that, as an important component of the modern corporate governance structure, independent director system (IDS) has played the generally acknowledged positive role that can’t be replaced in enterprise’ s operation. Now, IDS, the important action that strengthens corporate governance in the mature market, has already become the common choice of countries, certainly with no exception of China. On August 21st, 2001, Chinese Securities Regulatory Commission issued the Instruction about Setting up Independent Director System in the Listed Corporation, which indicates that our country began to set up independent director system in the listed corporations. So far, our country has introduced and implemented this system for about 3 years. But can ID act practically according to his functions and powers? Will he realize the original intention that legislators introduced this system? Can the localization of IDS in our country be realized? As for these, theoretical circle has different opinions.Firstly, this essay has commented how the IDS evolved from history view, then investigated the theoretical basis of the IDS’s origination and existence by use of principal agent theory, modern incomplete contracts theory and transaction cost theory. At the same time, this essay has briefly appraised the development of IDS all over <WP=5>the world. Secondly, this essay has systematically analyzed the current situation of the implementation of the IDS in China together with the existing defects, and has also deeply analyzed the deep obstacles those prevent IDS from effectively operating. Lastly, combining with reality closely, this essay has tried to put forward countermeasurable opinions and suggestions for constructing unique IDS with Chinese characteristics from the perspective of system, company, individual and society, etc. in the purpose of offering thoughts that can be adopted to constantly perfect the corporate governance structure of listed companies of our country.更多还原