论文部分内容阅读
《管理科学》邀请国内外会计与财务学者齐聚冰城哈尔滨,探讨在当今的社会和经济形势下,独立董事在企业经营中发挥的职能以及对财务和会计决策和绩效产生的影响。独立董事制度的起源可以追溯至上个世纪中叶的美国,随着企业形态的转变,经营权与所有权的分离导致的代理问题层出不穷,完善的独立董事制度将有助于缓解此类问题。自2001年证监会提出《关于在上市公司建立独立董事制度的指导意见》后,独立董事制度正式引入中国。然而经过10余年的实务参与,中国上市公司独立董事并未发挥预期的功能。2014年证监会又推出《上市公司独立董事
Management Science invites domestic and international accounting and finance scholars to gather in Harbin, a city of ice and ice, to explore the role that independent directors play in business operations and their impact on financial and accounting decisions and performance in today’s social and economic situations. The origins of the independent director system can be traced back to the United States in the middle of the last century. With the change in the form of enterprises, agency problems caused by the separation of management rights and ownership emerge in an endless stream. A sound independent director system will help alleviate such problems. Since the CSRC proposed the Guiding Opinions on Establishing an Independent Director System in Listed Companies in 2001, the system of independent directors was formally introduced into China. However, after more than 10 years of substantive participation, the independent directors of Chinese listed companies did not perform their expected functions. In 2014, the CSRC launched “Independent Directors of Listed Companies.”