摘要
独立董事的履职效率与内部控制有效性息息相关,履职效率低的独立董事难以保护公司的整体利益。上市公司聘用独立董事,不只是为了满足证监会的强制要求,更是为了完善公司的内部控制环境,保证自身健康可持续发展。当前我国的独立董事在履职效率上还有待提升,补阙挂漏,建立独立董事协会,保证独立性,进行更有效的激励,维护信息的真实全面性并投保独立董事责任险,推进独立董事人才市场化,使独立董事从长期困境中走出来,最大化发挥独立董事应有的作用,进一步保护公司与中小股东的利益。
The efficiency of independent directors is closely related to the effectiveness of internal control,and it is difficult for independent directors with low performance efficiency to protect the overall interests of the company.The employment of independent directors by a listed company is not only to meet the mandatory requirements of the CSRC,but also to improve the company's internal control environment and ensure its healthy and sustainable development.At present,China's independent directors still need to improve their efficiency in performing their duties,fill in the gaps,establish an association of independent directors,ensure its independence,carry out more effective incentives,maintain the authenticity and comprehensiveness of information and insure independent director liability insurance,and promote the marketization of independent director talents,get out of the dilemma that has been around independent directors for a long time,and maximize the role of independent directors to further protect the interests of the company and small and medium-sized shareholders.
作者
张忠银
石东伟
王莉
ZHANG Zhongyin;SHI Dongwei;WANG Li(School of Management,Sichuan University of Light and Chemical Technology,Zigong 643000,China)
出处
《商业观察》
2023年第14期79-81,85,共4页
BUSINESS OBSERVATION
关键词
独立董事
上市公司
履职效率
independent directors
listed companies
performance efficiency
