关于独立董事制度的思考.docVIP

本科毕业论文 关于独立董事制度的思考 作 者 刘戈 内 容 摘 要 我国引入独立董事制度以来，这项在国外取得了较好效果的制度受到了人们的广泛关注。它对我国上市公司建立科学的治理结构、避免内部人控制、保护中小股东的利益等有着十分重要的意义。 本文从独立董事制度的起源和国内外的发展出发，着重阐述了我国虽引进了独立董事制度，但上市公司独立董事制度建设无论是在立法还是在实践上都是刚刚起步，有许多急需解决的问题，并根据我国的实际情况，对如何解决这些问题提出了个人的一些看法。 本文共包括以下四个部分： 第一部分，阐述了独立董事制度起源及独立董事的涵义、职能； 第二部分，叙述了独立董事制度在国内外的发展； 第三部分，讨论了我国建立独立董事制度所面临的障碍； 第四部分，解决我国建立独立董事制度所面临障碍的一些办法； 笔者在文中提出了自己的一些观点，如，关于董事会中独立董事人数问题，应根据我国实际情况，要求至少在3人以上，达到形成一个有力批评群体的最低要求；国有机构之间通过换股，形成前几名股东有较高比例，但彼此相差不大的格局，各股东之间能够相互制约，改变“一股独大”现象等。 关键词：独立董事 公司治理结构 独立性 激励和约束机制 ABSTRACT Since independent director system was introduced into our country, this item that have succeeded abroad receive peoples extensive concern. It set up scientific governance structure, prevent stockholders from control of inside people, interests of minority stockholder, etc. Have important meaning in protecting. This paper sets out from origin, domestic and international development of the independent director system. Have explained emphatically although our country has introduced the independent director system, but public company independent director institutional improved legislate or also just started in practice, There are a lot of problems in need of solution, And according to actual conditions of our country, how to solve these problems put forward some personal views. This report can be divided into four chapters: First, have explained the origin of the independent director system, and meaning, function of the independent director. Second, have narrated the development in China and abroad of the independent director system. Third, discussion hinder that our country establishing independent director system should face. Fourth, discussion solves the problems that hinder independent director system implement. The author has put forward some ones own views in the article. For instance, the question of independent director’s number in the board, should according to our country actual conditions, require and in above