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我国独立董事制度的现状研究及设计建议

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独立董事制度自从引入我国以来,弥补了我国公司治理模式固有的空缺,在为公司提供决策、信息监督、绩效评价方面起到了重要作用.然而,近几年来,独立董事因不履行自身职责而被视为与执行董事一样存在严重的违法行为,引起学界对其责任限制问题的反思.文章对我国上市公司独立董事的发展状况进行了分析,并在此基础上提出了独有的见解.
Research on the Current Situation and Design Suggestions of Independent Director System in China
Since the introduction of the independent director system into China,it has made up for the inherent vacancy in China's corporate governance model,and played an important role in providing decision-making,information supervision and performance evaluation for the company.However,in recent years,the independent directors assume the same situation as illegal act as the executive directors,because they fail to fulfill their obligations,which has triggered academic thinking on the limited liability of independent directors.This paper expounds the current development situation of the independent directors in China,and provides suggestions for the design of the independent director system in China.

independent directorsliability of independent directorslimited liability of independent directors

张雨桐

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兰州财经大学,甘肃兰州 730020

独立董事 独立董事责任 独立董事责任有限性

2024

商业观察

商业观察

ISSN:
年,卷(期):2024.10(11)
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