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上市公司独立董事制度失效的思考
引用本文:靳远文.上市公司独立董事制度失效的思考[J].财会通讯,2007(7).
作者姓名:靳远文
作者单位:湖北民族学院 湖北恩施
摘    要:由于我国股权结构、经济发展程度、法律环境、文化的差异性,独立董事制度在我国未起到预期的效果。本文认为,有必要从加强独立性、规范和定位职能和角色、完善法律环境、严格独立董事任职能力、建立和健全激励风险机制、加强外部市场建设等来对独立董事制度进行完善。

关 键 词:独立董事制度  流于形式  亚流产  对策

Considerations on the Invalidate of Independent Directors System of Listed Companies
Jin Yuanwen.Considerations on the Invalidate of Independent Directors System of Listed Companies[J].Communication of Finance and Accounting,2007(7).
Authors:Jin Yuanwen
Abstract:Because of our country stockholder's rights structure, the degree of economy development, the difference of legal environment and cultural, the independent directors system doesn't reach the anticipated effect. This paper considers that it's necessary to strengthen independent, regulate and the locale function and role, perfect the law environment, strict the independent auditors' ability, establish and perfect the risk mechanism, strengthen the exterior market construction etc.to improve independent directors system.
Keywords:Independent directors system Invalidate Sub-miscarriage Countermeasure
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