摘要
独立董事在董事会成员中所占的比例数在很大程度上反映了公司董事会的独立性特征。有观点认为 ,独立董事制度为公司的权益资本和管理雇佣契约提供了更为安全的治理措施。经验分析表明 ,目前实行的独立董事制度并没有发挥真正的效用。政策制订部门的当务之急就是协调监事与独立董事之间的功能冲突 ;同时 ,注意治理机制的互补作用 ,打造独立董事市场 ,发挥声誉机制的作用 ,并强化立法的质量与增大执法的力度。
The percentage of independent directors in the board of directors reflects board's character of independence.Some scholars consider that independent directors provide the safer governance measures for ownership and contract of employment.The empirical analyses on China PLC indicate that independent directors don't play function completely.It's urgent for policy makers to harmonize the function conflict between supervisors and independent directors.At the same time,it is important to pay attention to complementary effects between governance mechanisms,establish markets of independent directors,exert mechanism of reputation,improve quality of legislation and enforce execution of law.
出处
《会计研究》
CSSCI
北大核心
2003年第8期8-13,共6页
Accounting Research
基金
国家自然科学基金资助项目"企业业绩评价与激励研究" (项目批准号为 70 0 72 0 3 5 )的子项目"董事会的构成与公司业绩"的研究成果
