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摘要:企业所有权和控制权的分离是现代公司制企业的重要特征之一,这种分离导致了代理问题的产生,从而使公司治理成为企业的现实需要。证监会为了解决我国公司治理结构相关的缺陷,向英美等西方国家学习,使用部门规章的形式,将独立董事制度正式引进过来,自此,我国的资本市场也成为世界范围内公司治理改革的重要组成部分。本文从独立董事制度的概念出发,梳理了我国独立董事制度的发展历程,分析了我国该项制度实施的相关情况以及目前存在的一些问题,并提出了进一步完善我国独立董事制度的一些建议。 关键词:独立董事制度 上市公司 内部控制
Abstract: The separation of ownership and management has become a marked characteristic of modern corporate system enterprises. The separation leads to the problem of agency, so that the corporate governance has become the realistic need of the enterprise. The securities and futures commission introduced the independent director system officially by using the form of administrative rules, in order to solve the defects of corporate governance structure, which learned from Britain and the United States and some other western countries. Since then, the capital market of our country has become an important part of corporate governance reform. This article will start from the concept of independent director system, analyzes the development course of China's independent director system and the relevant situation and existing problems of the system in China and put forward some suggestions of further perfecting the independent director system in our country. Keywords: Independent Director System; Listed Company; Inside Control |