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論我國獨立董事制度的現狀及完善 = On the current situation and perfection of independent directors system in China

English Abstract

Independent directors system of the company is an important aspect of change self-correcting in contemporary corporate governance, which began with the "Investment Company Act" of the United States in 1940. This was an original symbol of establishment of independent directors mechanisms. This system which came from the Anglo-American laws has been valued and accepted in many countries, and then extended to the world. In terms of the realities of corporate governance in mainland China, with the continuous improvement of the market mechanism, the listed company has gradually introduced the independent director system, and gradually set up a mechanism of independent directors. In 2000, the relevant authorities issued the “ Establishment of Independent Director Systems by Listed Companies Guiding Opinion ” and “ Code of Corporate Governance for Listed Companies in China ”, which is a clear legal status of independent directors mechanism from the legal basis. But the introduction of this system in terms of the practical effect is not so satisfactory. How to build an actual independent director system in line with China’s national conditions and the development of Chinese companies is vital and crucial at this stage. Through focusing on historical development and institutional status of the current independent directors between China and foreign countries, aiming at many problems in the operation of independently directors system, studying on the factors arising from these problems and learning from the successful experiences and lessons of the development of foreign independent director system, the author proposes a targeted opinion, providing a reference to improve and enhance the perfection of independent directors system and the level of corporate governance.

Chinese Abstract

公司獨立董事制度是當代公司治理方面的一項重要變革和自我修正。其肇始於美國 在 1940 年出臺的《投資公司法》,這是獨立董事制度成立的最初象徵。隨後源于英美 的這項制度得到許多國家的重視和採納,進而推廣至全球。 就中國內地公司治理現實狀況而言,伴隨著市場機制的不斷完善,當前公司制度的 持續改進,也逐步引入了獨立董事制度,進而在上市企業逐步成立了獨立董事制度。2000 年,相關主管部門出臺了《關於在上市公司建立獨立董事制度的指導意見》和《上市公 司治理準則》,從法制基礎上明確了獨立董事制度的合法地位。但就引進該項制度的實 際效果而言並不讓人樂觀。如何構建符合中國國情、適合中國公司發展的實際的獨立董 事制度在現階段而言至關重要。 筆者通過重點研究國內外現行的獨立董事的歷史發展和制度現狀,針對我國獨立董 事運作中產生的諸多問題,研究其產生因素,汲取外國獨立董事制度發展的成功經驗及 教訓,提出部分有針對性的意見,為獨立董事制度的完善和公司治理水準的提高提供一 定參考。

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Faculty of Law




Outside directors of corporations -- China

公司外部董事 -- 中國

Corporate governance -- China

公司管理 -- 中國


Mo Shijian

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