论文部分内容阅读
独立董事制度起源于英美一元制法律模式之下,由于缺乏监事会制度而引入独立董事进行监督,其目的主要是为了对公司经营者进行有效监督,防止内部人操纵公司,保障公司经营决策的科学性,维护股东利益。为了解决我国监事会制度失效,控股股东滥权、内部人控制等问题,我国在20世纪90年代引入了独立董事制度。独立董事制度的核心在于独立董事的独立性。而研究独立董事薪酬制度则对于促使独立董事保持独立、进行有效监督、保护中小股东的利益有着重大意义。在实践中,独立董事薪酬制度存在着许多问题。独立董事在很多情况下都只是“圣诞树上的装饰品”为此,必须充分考虑薪酬激励与独立性之间的关系,在激励董事的基础上又使其能够保持独立。本文以独立董事薪酬制度为研究对象,综合运用比较分析法和历史分析法,通过研究独立董事制度的起源,我国独立董事薪酬的现状,对我国独立董事薪酬制度存在的问题进行深入分析,吸收英美国家对于独立董事薪酬制度最新的研究和相关建议,重点探讨了构建了独立董事间接薪酬制度。
The system of independent directors originated from the Anglo-American monistic legal model. Due to the lack of supervisory board system, the introduction of independent directors to supervise the independent directors system mainly aims at effectively supervising the company’s operators, preventing insiders from manipulating the company and ensuring the scientific operation of the company’s management decisions , Safeguard the interests of shareholders. In order to solve the problems such as the failure of supervisory board system, abuse of power by controlling shareholders, and insider control, our country introduced an independent director system in the 1990s. The core of independent director system lies in the independence of independent directors. Studying the remuneration system of independent directors is of great significance for the independent directors to maintain their independence, conduct effective supervision and protect the interests of minority shareholders. In practice, there are many problems with the remuneration system for independent directors. In many cases, an independent director is simply a “Christmas tree ornament.” To do this, the relationship between pay incentives and independence must be fully considered and based on the incentive of the board directors, independence must be maintained. This paper takes the remuneration system of independent directors as the research object. By comprehensively using the comparative analysis and the historical analysis, through the study of the origin of the independent director system and the status quo of the remuneration of independent directors in our country, this paper deeply analyzes the existing problems in the remuneration system of independent directors in China. The state’s research on the remuneration system of independent directors and the related suggestions focus on establishing a system of indirect remuneration for independent directors.