论文部分内容阅读
独立董事制度是现代企业制度发展到一定阶段的产物。在操作中应处理好四个方面的问题 :(1)独立董事制度目标。独立董事制度的基本目标应具有 :监督目标和提高目标。此两点能保证监督的公正性、实效性 ,提高决策的科学性、全局性 ;(2 )独立董事的独立性。其独立性取决于报酬机制、生成机制和约束机制的独立 ;(3 )独立董事的“懂事”能力。这取决于独立董事的个人素质、数量配置和专业的互补性 ;(4 )独立董事的激励措施。其激励可从物质与精神两方面进行 ,而依据独立董事的影响因子和企业业绩 ,再结合决策环境因素共同确定其工作业绩并辅以相应的精神激励是较科学的激励措施。
Independent director system is the product of the development of modern enterprise system to a certain stage. In the operation should deal with four aspects of the problem: (1) independent director system goals. The basic objectives of the system of independent directors should have: to supervise the goals and improve the goals. These two points can guarantee the fairness and effectiveness of supervision and enhance the scientific and overall decision-making; (2) The independence of independent directors. Its independence depends on the remuneration mechanism, the formation mechanism and the independence of the restraint mechanism; (3) The independent director's “sensible” ability. This depends on the individual qualifications of independent directors, the number of configurations and professional complementarities; (4) independent directors incentives. Incentives can be conducted both materially and spiritually. However, based on the influence factors of independent directors and the performance of enterprises, the combination of decision-making environmental factors to determine their performance together with the corresponding mental incentive is a more scientific incentive measure.