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本文主要研究我国上市公司引入独立董事制度后的优化问题。首先,在回顾独立董事制度起源的基础上,针对我国制度环境、制度安排和资本市场发展状况,系统分析了制约独立董事制度本土化的多种因素。其次,基于我国股权分置改革完成后上市公司治理呈现的新局面,结合独立董事的本体特征,提出转变独立董事工作重心,把平衡企业经营决策风险作为独立董事制度优化的切入点。最后,在实践操作层面上,从独立董事选任罢免机制、行权机制、企业内部监督体系协同、激励机制方面,提出了相应的优化对策与建议。
This paper mainly studies the optimization of listed companies in our country after the introduction of independent director system. First of all, on the basis of reviewing the origin of the independent director system, aiming at our institutional environment, institutional arrangements and capital market development, this paper systematically analyzes the various factors restricting the localization of independent director system. Secondly, based on the new situation of listed company governance after the completion of the non-tradable share reform in our country and the characteristics of the independent directors, this paper proposes to shift the focus of the independent directors’ work and make the decision of balancing the risks of business decision-making as the optimization of the independent director system. Finally, at the level of practical operation, the corresponding optimization measures and suggestions are put forward from the aspects of the election-removing mechanism, exercising mechanism, coordination and incentive mechanism of independent supervisors.