摘要
2001年以来,中国证监会发布了一系列关于上市公司建立独立董事制度的意见,这标志着独立董事制度在我国开始启动。独立董事制度作为一项完善上市公司治理结构、保护中小投资者利益的重要举措,受到社会各界的广泛关注。因此,立足经济学的基础理论,结合我国国情,分析和研究中外独立董事制度的发展状况及其有效性,对于不断完善我国公司治理结构和独立董事制度具有重要意义。
Since 2001, China Securities Regulatory Commission issued series of regulations concerning the establishment of independent directors system; this was just the start. This very system perfects the administrative structure of the companies and protects the interests of small and medium-sized investors, and draws public attention. Therefore from the aspects of basic economic theories and national conditions, it is very important to analyze and study the development and validity of independent directors system so as to perfect the administrative structure of companies and independent directors system itself.
出处
《西北民族大学学报(哲学社会科学版)》
2004年第6期55-61,共7页
Journal of Northwest Minzu University(Philosophy and Social Sciences)