摘要
独立董事制度产生于20世纪初的美国。独立董事制度的基本价值主要体现在其“独立性”上。在设计中国独立董事“独立性”的界定标准时,应考虑独立董事的独立对象主体是股东尤其是大股东以及公司高层经营管理层等八方面的因素。通过比较中外独立董事的“独立性”差异,明确了适当提高独立董事占全部董事的比重、独立董事由现任独立董事选聘、强调独立董事要有专业水平等“独立性”保障,指出了独立董事的选举制度、任期制度、报酬与激励机制等“独立性”的制约因素。
The system of independent directors came into being at the beginning of 20th century in U.S. The basic value of the independent director system mainly lies in its nature of ＂independence＂. When delimiting the standard of the＂ independence＂ of the Chinese independent directors, factors such as the shareholders,in particular the major stockholders being the subjects of independent director system and the top company management should be taken into consideration. Through comparison of the differences of independent director systems in China and foreign countries, this paper elaborates on specific measures to strengthen the system as well as the practice of independent directors in China.
出处
《哈尔滨工业大学学报（社会科学版）》
2006年第2期69-73,共5页
Journal of Harbin Institute of Technology(Social Sciences Edition)
基金
山东省教育厅人文社科基金资助项目(J05X58)
关键词
独立董事
独立性
中外差异
公司治理
independent directors
independence
differences between China and foreign system
corporate governance
