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大股东制衡与独立董事制度改进 被引量:6

Counter Balance of Major Stockholder and Improvement of Independent Director System
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摘要 中国上市公司特殊的股权结构导致大股东和中小股东的利益不一致,大股东有动机也有能力为了自己的利益最大化而侵害中小股东的利益。引入独立董事制度的目的在于希望独立董事能够独立于上市公司的大股东,站在客观公正的立场,发挥对大股东的制衡作用。事实上,目前我国的独立董事制度由于独立性的缺失并没有发挥应有的作用。因而,改进独立董事的提名程序,健全关联方的信息披露制度,完善激励和约束机制,确保独立董事的"独立性"已是当务之急。 The benefit of the major stockholder and the minority shareholder is not consistent. The major stock- holder have not only the motivation but also the ability to violate the minority shareholder's benefit for own benefit maximization. The intention of introducing the independent director system is to hope independent director to be able independent to the listed company major stockholder, objective and fair, and keep in balance the major stockholder. In fact, at present our country's independent director system has not played the substantive role for lack of the independence. Therefore, it is an urgent matter that improving the procedure of independent directar, connecting the side perfectly the information disclosure system, consummating drives and the restraint mechanism to guarantee “the independence”of the independent director.
作者 汪燕芳
机构地区 仰恩大学会计系
出处 《西安财经学院学报》 2008年第3期102-106,共5页 Journal of Xi’an University of Finance & Economics
关键词 大股东制衡 独立董事 公司治理 counter balance of the major stockholder independent director corporation governance
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