| 1. | Faced with this situation , in the corporate governance structure of the west introduced the system of independent directors china ' s listed companies since august 21 , 2001 , the china securities regulatory commission promulgated the " on the establishment of independent directors of listed companies in the guidance system " , marks the beginning of our independent directors in listed companies to implement the system . 。 introduction of the system of independent directors of listed companies , mainly in view of the existence of our company ' s management structure is too centralized , decentralized and public shareholders too weak force ; control of the controlling shareholders , led to the independence is not strong , decision - making , oversight functions properly ; the board of supervisors fail to controlling shareholders , supervision of the board of serious adverse internal control phenomenon
独立董事是英美公司治理模式的特色制度,其在制衡控股股东或内部人的控制权滥用,捍卫董事会的独立性,促进公司可持续发展以及保障股东整体利益等方面卓有成效。独立董事制度已经实施多年,独立董事已经摆脱当年设立时势单力薄的劣势,在现阶段能对上市公司进行有力的决策干预,其干预的成效如何,本文用实证的观点去看待独立董事制度对中国上市公司盈余方面的影响,从而揭示独立董事制度发展多年以来的成效,并根据时代发展,提出需要改进的地方 |
