基于内部控制目标的独立董事功能发挥模式探讨

Function Mode of Independent Directors Based on the Internal Control Objectives

为了解决大股东控制、内部人控制等问题而引入的独立董事制度在现实中并未发挥出预期的功效,使得在研究公司治理问题时经常会遇到如何发挥独立董事功能才能摆脱"花瓶董事"的困惑。从内部控制目标要求出发,解析内部控制目标体系,分析独立董事功能发挥的基本要求及主要内容,构建基于内部控制目标要求下独立董事功能发挥的有效模式,明确独立董事的职权与义务,协调独立董事的两大功能(监督控制功能和决策咨询功能),为企业完善独立董事内部管理机制及提高独立董事功能实施有效性提供借鉴。

We find that independent directors, for solving the problems such as controlling of big shareholders, insider control and etc. , are not as efficient as expected in the real activities. In order to lead independent directors out of the inefficient di- lemma, we analyze the function of independent directors on the basis of the explanation of internal control objectives, and pro- pose a function mode of independent directors in the internal control. Our study contributes to the literature of clarifying inde- pendent directors＇ powers, responsibilities and the coordination of them. Furthermore, it also contributes to improving the man- agement regulation and the performance of independent directors in corporate governance.