摘要
独立董事制度作为一种行之有效的治理模式,能显著降低企业的代理风险,改善内部治理结构。但在我国上市公司中,独立董事制度的治理作用却相当有限。本文通过回溯我国独立董事制度的起源,将公司治理视角与现有法律法规结合,对康美药业财务造假事件进行梳理,从股权结构、勤勉尽责、履职动机和薪酬制度四个方面揭示独立董事制度存在的缺陷,并从监事会整合、内部治理和履职保障三个方面提出了相关建议,以期为我国独立董事制度的发展与完善提供参考。
As an effective governance model,the independent director system can significantly reduce the agency risk of enterprises and improve the internal governance structure,but in Chinese listed companies,the governance role is quite limited.Based on the analysis of KangmeiPharmaceutical,the paper traces back to the origin of China’s independent director system,reveals the practical defects of the current indepen⁃dent director system from the four aspects of shareholding structure,due diligence,performance motivation and remuneration system.Based on this,it explores reasonable governance measures,and puts forward rel⁃evant suggestions in three aspects:the integration of the board of supervisors,internal governance and per⁃formance assurance,hoping to promote the development and improvement of my country's independent director system.
作者
柯贤杰
崔萌
KE Xianjie;CUI Meng(School of Economic and Management,Hubei University of Technology,430000,Wuhan,Hubei,China)
出处
《特区经济》
2024年第3期148-151,共4页
Special Zone Economy
关键词
独立董事制度
公司治理
康美药业
Independent Director System
Corporate Governance
Kangmei Pharmaceutical