本文選題：上市公司　切入點：公司治理　出處：《云南財經(jīng)大學》2010年碩士論文

【摘要】： 獨立董事制度興起于20世紀70年代的美國,短短的三十年間得到了迅速的發(fā)展。實踐證明獨立董事制度已經(jīng)成為公司治理結構中的重要組成部分,并且發(fā)揮著不可替代的作用。獨立董事制度功能在于,通過在公司設立獨立董事來實現(xiàn)對經(jīng)營者的有效監(jiān)督,解決“內(nèi)部人控制”問題,并為公司的決策提供參考意見,從而保證公司決策的科學性、公正性。中國上市公司股權結構比較特殊,監(jiān)督機制缺乏,股東權力缺位,內(nèi)部控制非常嚴重,經(jīng)常存在上市公司管理層及大股東侵害公司和中小股東利益的現(xiàn)象。為了維護中小投資者及公司的利益,完善中國上市公司的法人治理結構,2006年1月1日正式實施的新《公司法》在第123條中加入了關于獨立董事的規(guī)定,標志著獨立董事制度正式在我國上市公司推行。至今,中國獨立董事制度己初見成效,但是獨立董事制度目前在中國還處于起步和探索階段,由于我國上市公司股權結構不合理,監(jiān)事會作用虛弱,“一股獨大”的局面沒有得到根本的改善,上市公司仍無法徹底擺脫被“內(nèi)部控制”的命運,現(xiàn)行獨立董事的制度設計存在缺陷,導致獨立董事不能正常履行職責。有必要合理借鑒獨立董事制度先行國家的理論和實踐經(jīng)驗,進行科學的制度設計和創(chuàng)新,保證獨立董事制度的優(yōu)勢得到真正、完全的體現(xiàn)。本文研究的目的是通過對獨立董事制度法律分析,結合中國上市公司獨立董事制度存在的問題,提出完善中國上市公司獨立董事制度的對策。 本文在研究過程中采用了系統(tǒng)分析法、比較分析法等研究方法。從獨立董事制度概念和產(chǎn)生原因入手,分析了我國獨立董事制度的理論基礎,在考察國外獨立董事制度及中國獨立董事制度運行的現(xiàn)狀的基礎上,對中國獨立董事制度近期以來出現(xiàn)的主要問題予以分析,對完善中國的獨立董事制度提出了諸多具有建設性的建議,如任職資格和選聘程序兩方面結合的獨立董事選聘機制,建立有效的激勵約束機制,明確了獨立董事承擔責任的條件和所要承擔責任的內(nèi)容,劃分獨立董事和監(jiān)事會的職權等措施。 本文的研究分為六章。第一章:引言,主要介紹獨立董事制度研究目的和意義,國內(nèi)外研究現(xiàn)狀和本文的研究方法和創(chuàng)新。第二章:獨立董事制度概述。本章首先對獨立董事的內(nèi)涵及特點進行了分析;然后介紹了獨立董事制度的起源和發(fā)展過程。第三章:獨立董事制度的法理分析。介紹了獨立董事制度的產(chǎn)生的有關理論,從而為下文的研究奠定了理論基礎。第四章:中外獨立董事制度考察,從獨立董事的獨立性、薪酬以及責任機制等方面,比較美國、日本、中國公司獨立董事法律制度。第五章:完善中國上市公司獨立董事法律制度的對策。針對中國上市公司獨立董事制度運作過程中所存在的問題,提出完善中國上市公司獨立董事制度的對策。第六章:結論。介紹研究的主要結論以及有待于進一步研究的內(nèi)容。
[Abstract]:Independent director system originated in the United States in 1970s, a short span of thirty years, has been developing rapidly. The practice proved that the independent director system has become an important part of the corporate governance structure, and plays an irreplaceable role. The function of the independent director system is through the establishment of independent directors in the company to realize the effective supervision to the operator. To solve the problem of "insider control", and provide reference for decision-making, so as to ensure the scientific nature, making the company fairness. The ownership structure of listed companies Chinese is special, the lack of supervision mechanism, shareholder power vacancy, internal control is very serious, often exist in the management of listed companies and large shareholders against the company and the interests of minority shareholders the phenomenon. In order to protect small investors and the interests of the company, improve the corporate governance structure of listed companies is Chinese, January 1, 2006 The new company law > < type implementation incorporate provisions about independent directors in 123rd, marking the formal system of independent directors of Listed Companies in China. Since the initial implementation, has the independent director system Chinese results, but the independent director system in Chinese is still in the initial exploration stage, the ownership structure of Listed Companies in China unreasonable, board of supervisors, the dominance of the situation has not been fundamentally improved, listed companies are still unable to completely get rid of "internal control" the fate of defects in the current system design of independent directors, independent directors can not lead to normal duties. A reasonable reference to the independent director system in developed countries theory the necessary and practical experience, scientific system design and innovation, ensure the independent director system to get the advantages of the real, fully reflected. The purpose of this study is based on independent directors The legal analysis of the matter system and the problems existing in the independent director system of Chinese listed companies, put forward the countermeasures to improve the independent director system of Chinese listed companies.
This paper uses the system analysis method in the process of research, comparative analysis and other research methods. Starting from the concept of independent director system and causes, analyzes the theoretical basis of the independent director system in China, based on investigating the current situation of the foreign system of independent directors and the independent director system Chinese running on to analyze the main problems of independent directors the system China recently appeared, for many constructive suggestions to improve the system of independent directors Chinese, such as the two aspects of qualification and selection procedures combined with independent director selection mechanism, establish an effective incentive mechanism, the independent director responsible for the conditions and to assume responsibility for the content, classification of independent directors and the power of the board of supervisors and other measures.
This study is divided into six chapters. Chapter one: introduction, mainly introduces the purpose and significance of research on the system of independent directors, research method and innovation of this paper and the status of research at home and abroad. The second chapter: the independent director system. Firstly, the connotation and characteristics of independent directors are analyzed; and then introduces the origin and development process the independent director system. The third chapter: theoretical analysis of the independent director system. Introduces the theory about the birth of the independent director system, which lays the theoretical foundation for the following research. The fourth chapter: investigation of the independent director system in China and foreign countries, from the independence of independent director, salary and responsibility mechanism of America, Japan. The independent director system of China company. The fifth chapter: the countermeasures to perfect the legal system of the independent directors of listed companies China. In view of the existing independent director system of Listed Companies in the operation of China asked The paper puts forward the countermeasures to improve the independent director system of Chinese listed companies. The sixth chapter: the conclusion, the main conclusions of the study and the content to be further studied.

【學位授予單位】：云南財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2010
【分類號】：D922.291.91

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