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现代公司制企业的基本特征是所有权和经营权的分离,引进独立董事制度是保障股东的权益,尤其是中小股东的利益,实现上市公司内部权力制衡,完善公司治理结构的重要环节。而独立董事的制衡作用的发挥离不开独立性这一前提条件,本文从独立董事的产生机理,激励约束机制以及公司治理文化的角度对我国的外部董事独立性进行评价,同时给出了相关改进建议。
The basic characteristic of modern enterprise system is the separation of ownership and management right. The introduction of independent director system is an important part to protect the rights and interests of shareholders, especially the interests of minority shareholders, balance the internal power of listed companies and improve the corporate governance structure. However, the independent counter-balancing function can not be separated from the premise of independence. This paper evaluates the independence of external directors in China from the perspective of the mechanism of independent directors, incentive and restraint mechanism and corporate governance culture. At the same time, Suggestions for Improvement.