摘要
独立性被假设为独立董事存在价值的基本约束条件。如果为保证其独立性而不给其支付报酬,又会与人们普遍认为的剩余索取权与控制权相对称的原则相矛盾。本文试图从独立董事的独立性及其作用的分析入手,得出我国独立董事的薪酬制度对其独立性还没有构成损害的结论。最终,提出了建立健全我国独立董事薪酬制度的若干建议。
Independence is supposed to basic restrict condition of independent director's being value. If not to pay himself for its independent, it will be antinomy to the universal residual rights of control and governance rights. This paper starts from the analysis of the independent director's independence and his function, it draw a conclusion that our independent director's salary system does not damage its independence. Finally, it gives several advices about the establishment and healthiness of our independent director's salary system.
出处
《预测》
CSSCI
2005年第4期12-15,25,共5页
Forecasting
基金
国家科技部"十五"重大攻关资助项目(2001BA-206A)
关键词
独立董事
薪酬
独立性
激励
<Keyword>independent director
salary
independence
power