我国上市公司独立董事激励机制优化路径研究

doi:10.3969/j.issn.2096-0808.2024.15.005

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	我国上市公司独立董事激励机制优化路径研究
其他题名	Research on the Optimized Path of Incentive Mechanism of Independent Directors of Listed Companies in China
	王华
	2024-05-25
发表期刊	商业观察
卷号	10 期号:15 页码:37-41,70
摘要	独立董事制度自 1997 年引入中国以来,在完善中国上市公司治理结构等方面发挥了重要作用,但其发挥的作用还非常有限,独立董事制度在中国还处于发展探索阶段.尤其是在 2021 年"康美药业案"作出一审判决后,独立董事就被贴上"花瓶董事"的标签,究其根源,还是因为中国缺乏完善的上市公司独立董事激励机制.因此,优化中国独立董事激励机制,使其适应中国上市公司发展的实际情况,从而激励独立董事勤勉履职,真正有效发挥其应有的作用迫在眉睫.文章以中国上市公司独立董事激励机制为研究对象,分析目前中国独立董事激励机制现状,总结其存在的问题,例如:薪酬结构过于单一、薪酬的发放方式与独立性有违、声誉激励机制缺失以及业绩评价标准缺失等,并试图从薪酬激励和声誉激励两方面对激励机制完善提出对应的建议,以期能够为中国上市公司独立董事激励机制的完善提供帮助,使得独立董事勤勉履职,帮助上市公司稳健发展.
其他摘要	Since the introduction of independent director system into China in 1997,it has played an important role in improving the governance structure of listed companies in China,but its role is still very limited,and the independent director system is still in the stage of development and exploration in China.Especially in 2021,after the first-instance verdict of"Kangmei Pharmaceuticals Case",independent directors have been labeled as"vase directors",and the root cause of which is the lack of a perfect incentive mechanism for independent directors of listed companies in China.Therefore,it is urgent to optimize the incentive mechanism of independent directors in China to adapt to the actual situation of the development of Chinese listed companies,so as to motivate independent directors to perform their duties diligently and play their due role effectively.The article takes the incentive mechanism of independent directors of Chinese listed companies as the research object,analyzes the current situation of the incentive mechanism of Chinese independent directors,and summarizes the existing problems.The salary structure is too single,and the way of salary issuance is contrary to the independence.The reputation incentive mechanism and the performance evaluation standard are missing.The paper tries to put forward the corresponding suggestions for the improvement of the incentive mechanism from the aspects of the salary incentive and the reputation incentive,in order to help improve the incentive mechanism of independent directors of listed companies in China,so as to make independent directors perform their duties diligently and help listed companies to develop steadily.
关键词	独立董事薪酬激励声誉激励
DOI	10.3969/j.issn.2096-0808.2024.15.005
URL	查看原文
ISSN	2096-0808
语种	中文
原始文献类型	Periodical
文献类型	期刊论文
条目标识符	http://ir.lzufe.edu.cn/handle/39EH0E1M/37436
专题	会计学院
作者单位	兰州财经大学会计学院,甘肃兰州 730030
第一作者单位	会计学院
推荐引用方式 GB/T 7714	王华. 我国上市公司独立董事激励机制优化路径研究[J]. 商业观察,2024,10(15):37-41,70.
APA	王华.(2024).我国上市公司独立董事激励机制优化路径研究.商业观察,10(15),37-41,70.
MLA	王华."我国上市公司独立董事激励机制优化路径研究".商业观察 10.15(2024):37-41,70.