“二元制”公司治理结构下独立董事制度的完善

本文分析了董事会的结构、独立董事的内涵;探讨了在我国公司“二元制”组织结构下如何引入审计委员会(独立董事的实现形式)而建立完善的财务监督体系,如何协调独立董事与监事会的关系;又以中国目前独立董事中存在的问题为基点分析了完善我国独立董事制度的对策。

The Perfection of Chinese Independent Directors System under the "Dual Structure" of Corporation Governance

The paper begins with the analysis of the structure of directorate and the meaning of independent directors. Other issues that are also discussed in the paper include the introduction into the directorate the auditing commission (a realizing form of independent directors) in order to build a perfect financial supervision system under the present "Dual structure" corporation governance in China, and how to coordinate the relationship between independent directors and supervisory commission. Finally the paper studies the specific ways of improving the Chinese system of independent directors on the basis of the existing problems in the present system of Chinese independent directors.