中小企业板上市公司独立董事制度研究

Research on the independent director system of the listed company in the small and medium-sized enterprises

在不完全契约框架下,企业具有绝对的权力,这是导致企业财务管理出现诚信问题的根本原因。改变这种情况的基本路径是建立利益相关者参与企业战略的通道,以影响企业战略决策过程。独立董事制度是值得探索的方式,提升独立董事制在公司治理中的意义,根本则在于保证独立董事具有参与企业决策的主动性。

Is not entirely a framework, a business has absolute power, this is the cause of financial management of enterprises in good faith the underlying cause of the problem, to change this situation is a basic path stakeholders participated in the enterprise business strategy and affect strategic decision-making process, the independent director system is worth exploring ways to promote the independent director system of the corporate governance; to ensure the independent director has the initiative a part in decision-making.