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我国独立董事制度的反思与重构——以独立董事与监事会的职权关系为视角 被引量:5

The Reflection and Reconfiguration of the Independent Director System in China
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摘要 独立董事制度目前在我国处于一种尴尬境地,一方面独立董事成了"人情董事"、"花瓶董事",另一方面有关独立董事被诉的案件日益增多,独立董事未能起到预期的作用。这根源于我国引入独立董事制度时未充分考虑我国的公司治理结构,将独立董事与监事会作为一种强制性并行的监督机关,二者职责不清,造成监督功能弱化。我国应借鉴日本公司法的做法将独立董事与监事会作为选择性监督机构,二者只能择其一,同时设立各专门委员会,增加独立董事比例,适当减轻独立董事的民事责任。 The independent director system is awkward in China presently. On one hand, the independent director becomes "fellowship director" or "dummy director". On the other hand, the number of cases about independent director has become more and more, and the existence of independent director doesn' t perform expected function. Because we do not considerate about our company management construction when bringing in the independent director system, and treat the independent director and supervisory board as supervise organs. Because of their vague functions, their roles of supervise has been weakened. Therefore we should select either the independent director or supervisory board as the supervise organ learning from the japanese Company Law. Meanwhile we should establish specific committees and increase the proportion of the independent director to decrease their civil liability.
作者 高志宏
出处 《长江大学学报(社会科学版)》 2007年第5期79-83,100,共6页 Journal of Yangtze University(Social Sciences Edition)
关键词 独立董事 监事会 公司治理结构 内部人控制 independent director supervisory board corporation governance inside control
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