试论我国上市公司独立董事制度的完善.doc

摘要:独立董事制度最早起源于二十世纪30年代的英美法系国家。2001年8月16日中国证监会发布了《关于在上市公司建立独立董事制度的指导意见》，标志着中国上市公司独立董事制度的正式成立。独立董事制度在中国上市公司的引入经历了一个由外部吸收到内部消化的过程。上市公司独立董事制度的引入在推动现代企业的建立，促进公司法人治理结构完善的同时出现了独立董事“不独立”、权利的行使与职责的履行缺乏保障、激励和约束机制不完善、与监事会功能冲突等问题。使其缺乏足够的动力和能力去维护中小股东的利益。因此有必要打破“花瓶董事”“缄默一族”的称号，进一步完善上市公司的独立董事制度。使其在中小股东利益保护上发挥更大的作用。

关键词：独立董事制度；价值；问题；完善

Abstract:The independent director system originated in the common law countries of the 1930s. August 16, 2001, the China Securities Regulatory Commission issued "Guiding opinions on establishing the independent director system in the listing Corporation.", marking the formal establishment of the system of independent directors of listed companies in China. The independent director system of Chinese listing Corporation has experienced a from external to internal digestion absorption process in the introduction. The introduction of independent director system in the listing Corporation had promote the establishment of a modern enterprise, promote the improvement of corporate governance structure.But there are some problems exist at the same time.Like The "independence" of independent director, the exercise of rights and responsibilities to fulfill the lack of security, incentive and constraint mechanism is not perfect, and the board of supervisors function conflict.Making it lack of motivation and the ability to safeguard the interests of small shareholders. So it is necessary to break the "vase Directors" "silent family" in the title, to further improve the system of independent directors of listed companies. Make it play a greater role in the protection of interests of minority shareholders.

Key words: independent director system；value；Defect；perfect