【作者】 饶丽佳；

【导师】 王飞；

【作者基本信息】 河海大学 ， 国民经济学， 2006， 硕士

【摘要】 独立董事制度最早产生于英美法系国家,其作用主要是通过对公司经营者的有效监督,防止公司被内部人控制,保障公司经营决策的科学性,维护中小股东的利益。自20世纪90年代以来,我国上市公司开始引入独立董事制度,期望能解决我国“一股独大”、内部人控制、监督机制缺失及中小股东利益保护等问题。 独立董事制度在公司治理中能否起到真正作用,取决于独立董事是否充分发挥其效用,而研究独立董事的激励机制,这对于促使独立董事勤勉尽责,切实维护中小股东利益,公正监督经营管理层,增强董事会独立性,完善公司法人治理结构具有重要意义。 本文综合运用理论分析和实证研究等多种方法,较为深入地分析了我国独立董事激励机制的现状和存在问题,并根据我国社会经济发展状况、公司治理文化背景、法律制度等提出了完善我国上市公司独立董事激励机制的对策建议。 本文在结构体系上,首先以一般激励理论为基础,阐述了激励机制的理论和内容,从声誉机制、薪酬激励、选聘机制、行权保障、法律责任、利益保护和市场监管等七个方面,较为系统地总结了我国上市公司独立董事激励机制的内容。其次,着重分析了我国上市公司建立独立董事激励机制的现状和存在的问题。目前独立董事不能充分发挥作用的重要原因就在于没有建立完善的激励机制。再次,利用回归分析等数理统计方法对独立董事薪酬的影响因素进行实证研究。最后,根据独立董事激励机制的主要内容和存在的问题,并结合现行国家法律法规,有针对性地提出完善我国上市公司独立董事激励机制的对策建议。更多还原

【Abstract】 The independent director’s system was resulted from the English America legal system country. It cannot only solve the insider-controlled problems, make company’s business decisions scientifically, but also prevent the big stockholders from controlling the company and maintaining the small shareholder’s benefits. Since 1990s, the independent director’s system has been introduced ,expecting to solve the problems such as the company controlled by the internal person, the lack of supervising mechanism and the small shareholder’s benefit protection and so on .Studying the independent director’s motivation mechanism has the vital significance on urging the independent assiduously to fulfill responsibility, maintaining the small shareholder’s benefits, fairly supervising the managers, enhancing the independence of the board of directors, and making s company’s management structure perfect.This article will utilize theoretical analysis technique and the empirical study and analyze present situations of independent director’s motivation mechanism in Chinese Listed Companies. According to the development of social economic our country culture background and legal system, etc. Put forward the suggestion of improving the independent director’s incentive mechanism of listed company of our country.Firstly, on the basis of general motivation theory, this article explains the contents of the motivation mechanism. Independent director’s motivation mechanism is summarized more completely, including reputation mechanism, salary encourage, selective mechanism, ensuring competent rights, legal liability restraint, interests protection and market supervision.Secondly, the article analyzes emphatically the current situation of the independent director’s incentive mechanism and existing problem. The reason why independent director cannot fully play a significant role lies in not setting up complete motivation mechanism at present.Thirdly, with regression analysis, its conclusion is that the allowance of non-independent director, the size of asset, will affect payment for independent director.Finally, this chapter, according to the main contents of the independent director’s motivation mechanism and existing problems, is divided seven segments and offers the suggestion of improving pointedly.更多还原