独立董事对财务报告的作用及其制度保障  

Independent Directors'Role on Financial Reporting and Its Guaranty

作　　者：李明辉[1] 

机构地区：[1]厦门大学会计系,福建厦门361005

出　　处：《南京大学学报（哲学．人文科学．社会科学）》2005年第1期138-144,共7页Journal of Nanjing University(Philosophy,Humanities and Social Sciences)

基　　金：2003年度国家社科基金项目(03BJY018)

摘　　要：独立董事能够在一定程度上减少虚假财务报告。要使独立董事充分发挥防止出现虚假财务报告的作用,首先要保证其在形式上和实质上真正独立;其次,要追究独立董事疏于注意义务、没有发现应该发现的舞弊或与管理当局合谋、出具虚假财务报告欺骗投资者从而给投资者造成损失的行为的法律责任,尤其是民事责任。那些不作为的独立董事不能因为其对财务报告的不了解而免除法律责任。Independent directors can decrease insider's manipulation on financial reporting. But such role depends on: (1) the independence of the director, both in forms and essence; (2) punishment mechanisms, especially legal liability when the independent directors breach their duty of care and skill, such as having gross negligence or making collusion with the management intentionally to prepare false financial reporting. They cannot exempt their liability just because they are not acquaint with the financial reporting procedure.

关 键 词：独立董事 财务报告 法律责任 诚信义务 

分 类 号：F275[经济管理—企业管理]