我国中小企业板上市公司董事会有效性分析研究.pdf

中文摘要 公司治理是对上市公司规范运作的基本要求，董事会是公司治理的关键。我 国中小企业板上市公司董事会建设存在结构和制度性问题，董事会有效性无法保 障，上市公司诚信危机甚至财务造假问题成为我国资本市场的痼疾。 本文采用数据收集法、文献研究法、对比分析法等方法，针对中小企业板上 市公司出现财务造假等公司治理问题，分析了重要原因之一是上市公司董事会有 效性不能正常发挥。本文分析了造成董事会有效性丧失的内部因素和外部因素， 概括了公司治理的法规体系，借鉴经典的公司治理理论，以及发达国家知名公司 规范运作的成功经验，提出了我国监管部门和上市公司的完善公司治理有效性的 对策建议：完善我国资本市场特别是IPO 及上市公司的法律体系；加快保障上市 公司治理有效性的制度建设；加强中国证监会和地方证监局的监督职能；形成上 市公司在公司治理方面的内在动力。 关键词：上市公司 公司治理 中小企业板 董事会 独立董事 ABSTRACT Corporate governance is the basic requirements of the standard operation of listed companies, and the board is the core of corporate governance. There are structural and institutional problems in the construction of the board of companies listed on SMEs board of our country, thereby the validity of the board has no guarantee. The credit crisis, even the financial irregularities problem, had become the pertinacious illness of our capital market. This paper uses the data collection method, literature research method, comparative analysis method,specially giving the analysis to the corporate governance problems of companies listed on SMEs board, such as the financial irregularities problem, ect., and reveals that the validity of the board getting problems is one of the main reasons. This paper, by delivering the internal and external factors that caused this problem, summarizing the legal system of corporate governance, drawing on the classic corporate governance theory and the successful standardized operation experience of the famous companies of developed countries, proposed the countermeasures and suggestions for improving the effectiveness of corporate governance of China’s supervision departments and listed companies: Improving the law system of Ch