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关于我国独立董事独立性的现状研究及建议

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独立董事设计初衷在于防止公司利益以及中小股东权益受到控股股东及管理层机会主义行为的危害,然而,随着我国资本市场的迅速发展,证券市场的不断扩大,独立董事缺乏独立性,独立性的缺失使得独立董事难以发挥监督作用,进而上市公司财务造假丑闻不断,独立董事如何保持其独立性一直是学术界讨论的热点话题,文章根据独立董事独立性的现状进行分析,并提出了独到的见解.
Research and Suggestions on the Current Situation of the Independence of Independent Directors in China
The original intention of the design of independent directors is to prevent the interests of the company and the rights and interests of small and medium-sized shareholders from being harmed by the opportunistic behavior of controlling shareholders and management.However,with the rapid development of China's capital market and the continuous expansion of the securities market,the lack of independence of independent directors makes it difficult for independent directors to play a supervisory role,and then the financial fraud scandals of listed companies continue.How to maintain the independence of independent directors has been a hot topic of discussion in the academic circles.The paper analyzes the current situation of independence of independent directors,and puts forward unique insights.

independent directorsindependencefunction of supervision

魏周华

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兰州财经大学,甘肃 兰州 730020

独立董事 独立性 监督职能

2024

商业观察

商业观察

ISSN:
年,卷(期):2024.10(36)