论文总字数：12732字

摘 要

1940年以来，为改善企业利益不断受到大股东侵蚀的状态，独立董事制度首先在美国应运而生。

而我国的独立董事制度，直到二零零一年，才通过证监会的文件进入人们的视线。法律制度的不完善，再加上实践形势复杂多变，独立董事制度在移植入我国的过程中，出现了种种以权责机制的缺失及不平衡为核心的问题。本文从独立董事的权利、义务、法律责任这三个方面分析了目前该制度存在的四个主要问题。并从独立董事与监事会职权相似，行权困难，任免资格不完善，问责机制不健全这四个角度来深入讨论。

最后结合独立董事制度在制定法规及执行中的缺陷对其提出建设性意见，确保其能与监事会各司其职，充分保障其权利的行使，提高选任的标准，使法律能更加顺利地追究他们的责任。

关键词 ：独立董事 薪资激励 问责机制

The perfection of the legal mechanism on the rights and responsibilities of the Independent Directors System in China

Abstract

Since the 1940s, in order to improve the situation where the interests of the company has been damaged by substantial shareholder ,the independent directors system first came into being in American.

In China,until 2001,the related regulations issued by China's Securities Regulatory Commission officially set the independent directors system down as a formal rule.The imperfection of the legal system,along with the complicated and volatile practical situation,during the process of the transplantation of the independent directors system in China,lead to various of problems like centered in the imbalance of the lack of rights and responsibilities.This paper analysis four main problems existing in this system from rights、obligations and responsibilities ,those three aspects and having the further discussion from 4 aspects: the functions of the independent director and the board of supervisors are similar, have difficulties in exercising rights, the appointment and dismissal qualification is imperfect and the last one, the accountability mechanism is unsound.

This paper combining all the problems mentioned in the legislation and practice, then giving the constructive feedback about the perfection of the legal mechanism on the rights and responsibilities of the Independent Directors System in China to ensure that the independent directors and the board of supervisors could perform its own functions, fully exercise their rights, raise the standard of becoming the independent directors and make the law much easier to investigate their legal responsibilities.

Key Words: The Independent Directors;Salary incentive;Accountability mechanism

目 录

中文摘要 I

英文摘要 II

一、独立董事制度概述 1

（一）独立董事的含义 1

（二）独立董事制度在我国的确立及发展 1

1．我国引入独立董事制度的背景 1

2.独立董事制度在我国的确立及发展 1

二、我国独立董事制度权责机制的现状 2

（一）独立董事的权利 2

1.基本权利 2

2.特殊权利 2

（二）独立董事的义务 3

1.基本义务 3

2.特殊义务 4

（三）独立董事的法律责任 4

1.民事责任 4

2.刑事责任 5

3.行政责任 5

三、我国独立董事权责机制存在的问题 5

（一）独立董事与监事会的职权存在重叠与冲突 5

（二）独立董事行权困难 6

1.不能完全享有知情权 6

2.独立董事数量比例低 6

3.缺乏专门委员会支撑和薪资激励机制 6

（三）独立董事选任资格不完善 7

1.身兼数职，精力有限 7

2.素质良莠不齐 7

（四）独立董事问责机制不健全 7

四、对我国独立董事制度权责机制法律完善的建议 7

（一）建立健全有关独立董事权责机制的法律法规 8

（二）保障独立董事的权利行使 8

1.保障独立董事的知情权 8

2.增加独立董事的比例数量 9

3.设立专门委员会并建立薪资激励机制 9

（三）完善独立董事任免资格 9

1.限制独立董事兼职公司数量 9

2.提高独立董事入职门槛 9

（四）健全独立董事问责机制 10

结语 11

参考文献 12

致谢 13

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