本文關(guān)鍵詞： 高校教授獨(dú)立董事 薪酬機(jī)制 實(shí)證研究 公司治理　出處：《北方工業(yè)大學(xué)》2017年碩士論文　論文類(lèi)型：學(xué)位論文

【摘要】：獨(dú)立董事制度一直以來(lái)都是上市公司治理結(jié)構(gòu)方面的研究熱議話(huà)題,獨(dú)立董事制度實(shí)施的關(guān)鍵就是獨(dú)立性的保持。薪酬的過(guò)高或者過(guò)低都會(huì)直接影響?yīng)毩⒍伦饔玫陌l(fā)揮,對(duì)獨(dú)立董事薪酬進(jìn)行研究十分必要。獨(dú)立董事是具有不同身份的群體,其中高校教授是占有重要比例且不可忽視的人群,當(dāng)前社會(huì)對(duì)高校教授獨(dú)立董事履職詬病多有批評(píng),而且很少有學(xué)者針對(duì)高校教授具有其標(biāo)志特征的獨(dú)立董事作出探討和研究。因此,本文以高校教授獨(dú)立董事薪酬數(shù)據(jù)為研究基礎(chǔ),運(yùn)用實(shí)證分析為主、規(guī)范分析為輔;歷史分析和比較分析相結(jié)合等研究方法對(duì)我國(guó)高校教授獨(dú)立董事薪酬的水平、結(jié)構(gòu)現(xiàn)狀和影響因素等問(wèn)題進(jìn)行研究。本文首先對(duì)獨(dú)立董事及其所獲薪酬概念進(jìn)行界定,介紹我國(guó)當(dāng)前獨(dú)立董事薪酬現(xiàn)有的理論基礎(chǔ)包括激勵(lì)理論、委托代理理論、利益相關(guān)者理論;其次對(duì)獨(dú)立董事薪酬水平影響因素的研究現(xiàn)狀和研究成果進(jìn)行分析歸納及綜述;同時(shí)借鑒獨(dú)立董事薪酬機(jī)制的國(guó)際經(jīng)驗(yàn),通過(guò)對(duì)獨(dú)立董事薪酬機(jī)制實(shí)踐最為典型的美國(guó)、英國(guó)和日本國(guó)家獨(dú)立董事薪酬制度進(jìn)行綜合分析,考察其薪酬機(jī)制背景、獨(dú)立董事薪酬法律規(guī)定、獨(dú)立董事薪酬具體的實(shí)施機(jī)制等問(wèn)題。實(shí)證研究方面,重點(diǎn)對(duì)高校教授獨(dú)立董事工作特點(diǎn)和薪酬的相關(guān)影響因素進(jìn)行分析。利用萬(wàn)德(wind)數(shù)據(jù)庫(kù)和上市公司公開(kāi)披露的年報(bào)數(shù)據(jù),選取最新報(bào)告期內(nèi)所有上市公司中具有高校教授身份的獨(dú)立董事薪酬為樣本,統(tǒng)計(jì)數(shù)據(jù),采取數(shù)據(jù)總體分析和薪酬的分類(lèi)樣本分析相結(jié)合的方式,總結(jié)當(dāng)前我國(guó)高校教授獨(dú)立董事薪酬的水平、結(jié)構(gòu)現(xiàn)狀,剖析薪酬與公司規(guī)模、股權(quán)結(jié)構(gòu)、行業(yè)性質(zhì)、公司所處地域、出席會(huì)議次數(shù)、發(fā)表意見(jiàn)類(lèi)型、公司性質(zhì)等諸多影響因素的關(guān)系問(wèn)題。在此基礎(chǔ)上,對(duì)理論分析和實(shí)證研究高校教授獨(dú)立董事所凸顯的問(wèn)題提出建議和對(duì)策。加強(qiáng)對(duì)高校教授獨(dú)立董事的動(dòng)態(tài)管理,如建立高校教授獨(dú)立董事的信息篩選披露機(jī)制,加強(qiáng)高校教授獨(dú)立董事的交流與培訓(xùn)提升工作等。同時(shí)要完善高校教授獨(dú)立董事的法律規(guī)定,制定薪酬具體細(xì)則,健全公司的規(guī)章制度。更要優(yōu)化高校教授獨(dú)立董事企業(yè)的內(nèi)部環(huán)境,解決股權(quán)過(guò)度集中的現(xiàn)象,提高對(duì)高校教授獨(dú)立董事的重視,切實(shí)發(fā)揮好自身的作用。希望通過(guò)本文的研究能為上市公司實(shí)踐提供參考,也對(duì)進(jìn)一步完善高校教授獨(dú)立董事的薪酬制度和改善上市公司治理結(jié)構(gòu)具有一定的理論意義和較強(qiáng)的實(shí)踐意義。
[Abstract]:Independent director system has always been a hot topic of research on the governance structure of listed companies. The key to the implementation of the independent director system is to maintain the independence. Too high or too low salary will directly affect the role of independent directors. It is very necessary to study the compensation of independent director. Independent director is a group with different identities, among which university professors are the important proportion and can not be ignored. At present, there are many criticisms on the independent directors of university professors, and few scholars discuss and study the independent directors whose characteristics are marked by university professors. Based on the salary data of independent directors in colleges and universities, this paper mainly uses empirical analysis, supplemented by normative analysis; The combination of historical analysis and comparative analysis and other research methods on the compensation of independent directors in colleges and universities in China. Firstly, this paper defines the concept of independent director and their compensation, and introduces the current theoretical basis of independent director compensation, including incentive theory. Principal-agent theory, stakeholder theory; Secondly, it analyzes and summarizes the research status and research results of the influencing factors of the independent directors' compensation level. At the same time draw lessons from the international experience of the independent director compensation mechanism, through the independent director compensation mechanism of the most typical practice of the United States, the United Kingdom and Japan national independent director compensation system for a comprehensive analysis. Study its compensation mechanism background, independent director compensation law provisions, independent director compensation specific implementation mechanism and other issues. Empirical research. This paper focuses on the analysis of the characteristics of the independent directors' work and the related factors of the salary of university professors. It also makes use of the Wande "windstorm" database and the publicly disclosed annual report data of the listed companies. In the latest reporting period of all listed companies with the status of university professors of independent director compensation as a sample, statistical data, using the data overall analysis and salary classification sample analysis method combined. This paper summarizes the current level and structure of the compensation of independent directors in colleges and universities in China, analyzes the compensation and company size, ownership structure, nature of the industry, the region of the company, the number of meetings attended, and the types of opinions expressed. The relationship of many factors such as the nature of the company. On this basis. Put forward suggestions and countermeasures to theoretical analysis and empirical research on the problems highlighted by independent directors of university professors. Strengthen the dynamic management of independent directors of university professors, such as establishing the mechanism of information screening and disclosure of independent directors of university professors. At the same time, we should perfect the legal provisions of the independent directors of university professors, and formulate the specific rules of compensation. Improve the rules and regulations of the company. We should optimize the internal environment of the independent directors of university professors, solve the phenomenon of excessive concentration of equity, and enhance the importance of independent directors of university professors. It is hoped that the research in this paper can provide a reference for the practice of listed companies. It is also of theoretical and practical significance to further improve the salary system of independent directors of university professors and to improve the governance structure of listed companies.
【學(xué)位授予單位】：北方工業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：D922.16;F272.92

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