摘要
设立独立董事制度的目的在于完善公司的法人治理结构,通过发挥独立董事相对独立的职能以加强公司内部制衡。独立董事的独立性与其薪酬息息相关,但我国现行法律对独立董事的薪酬问题并未作出明确规定,上市公司也没有形成统一的标准,相反存在着较大的差异。因此,从法律层面探讨独立董事薪酬的合理性、形式及标准对我国独立董事制度的实践具有重大意义。
The purpose of setting up the system of independent directors is to perfect the juridical person management in a company. The independence of a independent director has much relation with his pay, but there is no specific regulations in the active laws in China. So it has much meaningfulness to discuss the rationality, form and standard of the independent director＇s pay in a circle of law.
出处
《广西政法管理干部学院学报》
2005年第5期68-71,共4页
Journal of Guangxi Administrative Cadre Institute of Politics and Law
