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我国引入独立董事制度始于1997年,但只是作为“选择性条款”。中国证监会于2001年发布了《关于在上市公司建立独立董事制度指导意见》(以下简称《指导意见》),规定在2003年6月30日前,上市公司董事会成员应当至少包括三分之一的独立董事。引入独立董事是借鉴发达资本市场国家的经验,发挥独立董事对上市公司的监督效应,优化我国上市公司的治理结构,防止内部人控制现象。提升会计信息产品的质量。但是,由于我国缺乏相应的法理基础,相关配套措施建设的滞后,使得独立董事制度在我国的实践中暴露出选聘程序不合理、缺少激励机制、独立董事兼职过多等缺陷,并未真正实现制度设计的初衷。对此,笔者提出几点完善建议。
The introduction of an independent director system in China began in 1997, but only as an “optional clause.” China Securities Regulatory Commission (CSRC) Guided Opinions on Establishing Independent Director System in Listed Companies (Guidance Opinion) issued in 2001 stipulating that before June 30, 2003, the members of the board of listed companies should at least include one-third Independent director. The introduction of independent directors is based on the experience of developed capital markets countries, giving play to the supervision effect of independent directors on listed companies, optimizing the governance structure of listed companies in our country and preventing the insiders from controlling the phenomenon. Enhance the quality of accounting information products. However, due to the lack of corresponding jurisprudence in our country and the lag in the construction of relevant supporting measures, the system of independent directors exposed in our practice such defects as the unreasonable selection procedure, the lack of incentive mechanism and the excessive part-time work of independent directors, did not really materialize The original intention of system design. In this regard, I made a few suggestions.