如何发挥独立董事的真实作用——基于社会交换理论

How to Play the Real Role of Independent Directors:Based on Social Exchange Theory

如何让独立董事积极履职,避免上市公司的财务丑闻是目前研究独立董事制度的一个重要课题。然而,如何让独立董事发挥真实作用仍然是难题。社会交换理论视角下,股东信任、CEO和财务人员提供信息能够促进独董的积极履职。股东、CEO和财务人员与独董的私人关系在其中起到调节作用。并据此提供解决措施,希望能为我国独立董事发挥真实作用提供新的思路。

How to make independent directors actively perform their duties and avoid financial scandals of listed companies is an important issue in the current study of independent director system.However,it is still difficult to make independent directors play their real role.From the perspective of social exchange theory,shareholder trust,CEO and financial personnel can promote the active performance of independent directors by providing information.The personal relationship between shareholders,CEO,financial personnel and the independent directors plays a moderating role in this.And accordingly,the paper provides solution measures,hoping to provide new ideas for independent directors to play their real role in China.