独立董事制度在公司治理机制中的效应分析毕业论文.docVIP

毕业论文 （20_ _届） 独立董事制度在公司治理机制中的效应分析 摘 要 独立董事制度作为改善我国公司治理结构的一项制度创新，运行9年来，在强化上市公司内部制衡机制，规范大股东的行为、监督公司经营者，完善公司法人治理结构、维护中小股东合法权益、保证公司的规范运作、提高公司市场价值和质量等方面起到了一定的积极作用，是健全我国上市公司治理机制的重要环节。但是，在实践中也出现了遴选机制不健全、薪酬设置不合理、问责机制欠缺、独立董事综合素质有限等问题，导致其实际效果与制度设计初衷有相当距离。因此，对于独立董事制度和公司治理机制的研究是有必要的，只有在实践中不断完善我国的独立董事制度，才能使其更充分地在公司治理机制中发挥效应。 本文以杭州市59家上市公司为样本，收集最新数据，运用统计分析和财务指标分析方法，对独立董事制度的运行现状及其在公司治理机制中的效应进行研究分析，得出了结论：采用累积投票制度选任独立董事，对独立董事实行一定水平内的薪酬激励，降低独立董事的委托出席或缺席率和促使独立董事提出更多次数的异议可能会给公司带来较好的治理效率，但现状分析结果表明，目前杭州上市公司独立董事制度存在任选制度和薪酬制度不合理，独立董事履职情况较差，与监事会在职权方面多有重复等问题，有待完善。此外，本文还依据研究结果，对独立董事制度在实施过程中存在的问题进行讨论，最后提出相应的措施。 关键词：Abstract The system of independent directors to improve corporate governance structure as a system innovation, running for nine years, in strengthening internal balance mechanism of listed companies, regulate the behavior of big shareholders, supervision company operator, perfect the corporate governance structure, safeguard the legitimate rights and interests, and ensure small and medium shareholders the standard operation and improve the quality of the aspects such as market value and played a positive role in the listed companies in China, is sound corporate governance mechanism important segment. But, in practice, also appeared selecting mechanism, salary set unreasonable, accountability mechanism is lacking, the independent directors comprehensive quality problems, causing them to limited actual effect and the system design purpose has quite a distance. So, for the system of independent directors and governance mechanism research is necessary, only in practice unceasingly consummates our country the independent director system, to make them more fully in corporate governance mechanism plays effect. This article 59 listed companies with hangzhou as samples, collects the latest data, using statistical analysis and financial index analysis method, the system of independent directors and the operation status of corporate governance mechanism of effect of research and analysis, th