| 独立董事制度建立与完善的会计视角解读 |
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| 引用本文： | 许家林.独立董事制度建立与完善的会计视角解读[J].会计研究,2003(6):18-24. |
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| 作者姓名： | 许家林 |
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| 作者单位： | 中南财经政法大学会计学院 430060 |
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| 基金项目： | 国家自然科学基金项目(70272054)和中南财经政法大学引进人才科研启动专项基金的资助。 |
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| 摘 要： | 在我国现阶段 ,建立独立董事制度是完善上市公司内部治理结构的一项重要举措。本文试图从会计的视角来诠释独立董事制度形成的理论基础 ,认为现行西方独立董事制度存在两种基本模式的主要原因是其面临法律环境上的差异 ,在分析了我国试行建立独立董事制度的基本动因后 ,提出应当从五个方面逐步规范与完善这一制度。
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| 关 键 词： | 独立董事制度 理论基础 规范与完善 |
Accounting Analysis of Establishment and Consummation of Independent Director System |
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| Abstract: | Today in China,establishing independent director system is an important stratage to consummate internal administrative structure of listed companies.But the time to advance this work is not long,there are lots of issues to be deeply researched.From the perspective of accounting,the writer comprehensively elaborates the theoretic foundation of forming this system,believes that the main reason why western independent director system has two fundamental patterns is the difference of the legal enviroment,analyzes the deep courses of establishing this system in China and puts forward five corresponding coutermeasures to gradually standardize and consummate this system? |
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