上市公司独立董事与关联交易关系研究毕业论文.docVIP

毕业论文 （20_ _届） 上市公司独立董事与关联交易关系研究 摘 要 浙江省上市公司独立董事制度的建立相对比较完善，但在金融危机影响和税制改革的新环境下，对独立董事和关联交易关系又会产生什么影响。本文通过考察独立董事在制约上市公司关联交易的作用上来研究独立董事制度对于关联交易的影响。首先分析了我国独立董事制度和关联交易的现状，然后进一步阐述了独立董事制度对关联交易的抑制作用，再采用实证研究的方法，从独立董事的比例、学历、专业背景、出席董事会的次数、薪酬这五个方面与关联交易进行比较研究，通过数据来说明独立董事制度对浙江省上市公司关联交易的治理效果。 实证结果表明独立董事制度的发挥效果并不明显。原因在于独立董事不“独立”，而且针对独立董事的激励、约束、保障机制不够完善，以及我国目前的股权结构不合理。对于这个结论，应该从完善独立董事的运行机制、责任与保障机制等方面出发，建立有效的制度环境和政策体系，营造诚信的外部环境，以此来完善独立董事制度，规范关联交易。 关键词：Abstract Zhejiang Province, the independent directors of the listed company system establishment is relatively perfect, but after the financial crisis and tax system reform, what influence will on the relationship between independent directors and related transactions. This article works on the effect of independent director system on the related transactions by inspecting the related transactions. Therefore, this paper analyzes the status of the independent director system and related transactions in China at first, then further expounds the inhibition of the system of independent directors to related transactions. Finally, use the method of empirical study to explain the independent director system of Zhejiang Province for listed companies control effect of related transactions, from the proportion of independent directors, education, professional background, number of board attendance, payment these five areas to compared with the related transactions. The empirical results show that the effect is not obvious. The reason are that independent directors is not independent, and the incentive mechanism, constraints mechanism, security mechanism for independent directors are not perfect, besides Chinas current share structure is irrational. For this conclusion, we should improve the operation mechanisms, liability mechanisms and security mechanisms of independent directors, establish an effective system of environmental and policy system, create an integrity external environment to improve the independent director system, regulate relat