独立董事制度的理性思考——基于道德的视角

Rational Consideration on Independent Director System——Based on Visual Angle of Morality

在公司的治理结构中,独立董事是对董事会进行监督和评价的重要制衡力量,但现实中却存在着独立董事道德失范现象。本文将从道德是经济中的内生变量角度对独立董事的情况进行研究,在对独立董事道德影响因素分析的基础上,从道德奖惩和评价机制的建立、职业道德教育的加强和独立董事自身道德修养的完善等方面提出独立董事道德培植的路径。

Independent director is the important restricting power on supervising and evaluating the directorate in company's governing structure,but in real- ity,there are some phenomenon of missing standard in morality of independent directors.The paper will study the situation of independent directors from the angle that morality is the endogenetic variable of economic study and brings out some roads of independent directors moral implantation from the aspects of founding moral rewards and punishment,strengthening occupational moral education and perfecting the morality of independent directors after analyzing the influence factors of independent directors' morality.