探讨上市公司之财务独立董事

现代企业中所有权与经营权的日益分离引发了股东大会、董事会、高层管理当局、监事会、各职能部门之间的一系列委托--代理关系,致使公司治理成为全球性的问题,独立董事制度作为完善公司治理的机制而相应产生.文章以委托代理理论为基础,以财务独立董事为探讨对象,提出应转变财务独立董事在公司内仅仅起监督作用的看法,倡导上市公司应充分发挥财务独立董事的专业知识,重视财务独立董事在参与企业战略、重大项目规划等方面的重要作用.

Study on Theory of Financial Independent Director

The separation of ownership and the management in modern enterprise causes a series of principal-agent relations amongthe general meeting of shareholders,board committee,high managers,the supervisory board and all departments,and it makes corporate governance becomes a world problem,independent director system is used to perfect corporate governance.this thesis based on principal-agent theory,regards financial independent director as the study object,proposes the opinion of changing the functions of indepen...