摘要
独立董事制度是着眼于维护上市公司各相关者利益的公司治理结构的一部分,它是用来协调股东和管理层利益冲突的。在我国上市公司特殊的股权结构下,独立董事制度还肩负着协调大股东与中小股东之间的利益冲突的重任。由于我国上市公司的特殊性,独立董事制度的发展受其特殊性的影响,在其发展过程中存在着诸多不足之处。文章针对它特殊的局限性提出了相应的对策。
Independent director system is one part of corporate governance which focuses on maintaining the interests between stakeholders in listed company. With our special capital structure, independent director system is also used to coordiate the interests between major shareholders and other shareholders. Independent director system is affected by the particulity in our listed company, so it develops not very well. Because of the special limitation, some suggestions are given in this article.
出处
《邵阳学院学报(社会科学版)》
2006年第1期31-34,共4页
Journal of Shaoyang University:Social Science Edition
关键词
独立董事
利益相关者
公司治理
independent director
stakeholders
corporate governance