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独立董事参与公司治理的激励因素分析
引用本文:夏宁,李志宏.独立董事参与公司治理的激励因素分析[J].财会通讯,2005(10).
作者姓名:夏宁  李志宏
作者单位:武汉大学商学院 湖北武汉430072 (夏宁),武汉大学商学院 湖北武汉430072(李志宏)
摘    要:我国的独立董事制度还很不成熟,有效的激励机制还未形成。笔者试图通过构造模型,分析独立董事参与公司治理的激励因素,说明独立董事参与公司治理的动机与理论中所描绘的不同,不同的价值目标取向是产生差异的重要原因的结论。

关 键 词:独立董事  公司治理  激励机制

Analyses about incentive mechanism of the independent director participating in the company government
Xia Ning Li Zhihong.Analyses about incentive mechanism of the independent director participating in the company government[J].Communication of Finance and Accounting,2005(10).
Authors:Xia Ning Li Zhihong
Abstract:The independent director system in our country is still very unripe, and the effective incentive mechanism has not taken into shape yet. The writers try to construct a model to analyze the incentive element of independent director's participating into corporate government, to prove that they participate in company government with different motivation comparing with the theory. Finally, they draw a conclusion that different value goal orientations are the most important reason of producing differences.
Keywords:Independent director Company government Incentive mechanism
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