论董事会的独立性对上市公司治理结构的完善——独立董事的产生及现状分析

现代公司制度的核心是要建立起完善的公司治理结构,董事会在公司治理结构中起着核心作用。但随着股份公司的股权进一步公众化,越来越多的研究报告揭示了董事会职能减弱的客观事实;同时,董事会日渐形成的内部控制与现代企业的发展形成矛盾。由此,西方在公司治理结构上引入了独立董事制,独立董事的功能已在现代企业法人治理结构中确立。

Discussing on the function of the independence of the directorate to perfect corporate governance structure——Analysis on arising of independent director and status quo

The core of modern corporate system is to establish a perfect corporate governance structure,directorate plays a core role in it.But with the popularization of the shares of public companies,an increasing number of studies report reveals the objective facts that functions of the directorate has been weakened.Meanwhile,internal control of directorate meets the emerging conflicts created by the development of the modern enterprise.Just for this reason,western countries introduced the independent director system in the corporate governance structure.Its function has been established in a modern corporate governance structure.