试论我国独立董事制度的完善学位论文.doc

中文摘要独立董事可称为外部董事或非执行董事，是指不在公司担任除董事外的其他职务，并与受聘的公司及其主要股东不存在妨碍其进行独立客观判断关系的董事。独立董事的职责是按照相关法律、行政法规、公司章程规定，履行职责，维护公司整体利益，特别关注中小股东的合法权益不受损害。独立董事应当独立地履行职责，不受公司主要股东、实际控制人或与公司存在利害关系、可能妨碍对公司事务的人的影响而进行独立客观的判断。独立董事在公司治理结构中发挥着监督和平衡的重要作用,然而中国独立董事制度存在着人员结构不合理、相关法律法规不健全、独立董事缺乏独立性和积极性等缺陷,这不仅直接阻碍了独立董事职能的发挥,也影响着公司治理的进程。同时董事制度在我国的存在时间不长，法律规则还不够成熟，制度上的不健全导致了许多问题的产生，主要有选聘机制、激励机制和责任保险等方面问题。只有建立一个有效的治理准则，完善独立董事制度，切实有效地保障中小股东的利益。关键词：选任程序；责任保险；独立董事；激励机制AbstractTheIndependentDirectorcanbecalledOutsideDirectororNon-ExecutiveDirector,exceptincompanyasameansofdirectorandotherpositionswiththecompanyandtheemployee'smajorshareholdersdon'texisttointerferewiththeirindependentandobjectivejudgmentsrelationsdirector.IndependentDirectorofdutyisaccordingtorelevantlaws,administrativeregulationsandThecompany'sarticles,Performtheirdutiesandmaintainingtheoverallinterestsofthecompany,Payspecialattentiontothelawfulrightsandinterestsofsmallandmediumshareholdersisnotcompromised.IndependentDirectorsshallperformtheirdutiesindependently,notaffectedbycompanymainshareholder,actualcontrollerorareinterestedparties,withthecompanytocompanycanhindertheinfluenceofmen'saffairsandindependentandobjectivejudgment.IndependentDirectorsincorporategovernancestructureplaysanimportantroleofsupervisionandbalance,however,IndependentDirectorssystemexistencepersonnelstructureunreasonable,relatedlawsandregulationsisimperfect,theIndependentDirectorsdefectssuchaslackofindependenceandinitiativeinchina,ThisnotonlydirectobstaclesoftheIndependentDirectorsfunctionsplay,alsoaffecttheprocessofcorporategovernance.Thenthehistoryofexistenceofdirectorssystemisnotlonginchina,Theruleoflawisweak,Institutionalimperfectioncausedmanyissues,Systemmainlyincludesthedefectsofabovehiringmechanismandincentivemechanismandliabilityinsuranceproblems.Onlybyestablishinganeffectivemanagementstandards,perfectthesystemofindependentdirectors,effectivelysafeguardtheinterestsofsmallandmediumshareholders.Keywords:Electionprocedureslack；Independence；Liabilityinsurancesystem；leg