摘要
独立董事制度与现代经济学的信息不对称理论、委托代理理论、信号传递理论和资源依赖理论密不可分。独立董事的引入,优化了我国上市公司董事会的构成,有效减轻了内部人控制带来的众多问题。然而,我国独立董事制度尚需要进一步完善。文章从独立董事的定位、独立董事"独立性"的判断标准、独立董事的特别职责等方面提出了重构我国独立董事制度的思路和建议。
The independent director system is inseparable from the modern economics of asymmetric information theory,principal-agent theory,signaling theory and resource dependence theory.The introduction of independent directors optimizes the composition of the board of directors of the listed companies in China and solves the internal control problems effectively.However,the independent director system in China still needs further improvement.The paper put forward some suggestions on legal position,independence and special duty of the independent directors.
出处
《天津大学学报（社会科学版）》
CSSCI
北大核心
2012年第6期524-528,共5页
Journal of Tianjin University：Social Sciences
关键词
独立董事
上市公司
独立性
特别职责
事先审核
独立意见
independent director
listed company
independence
special duty
prior review
independent director opinion
