独立董事制度实施效果分析——基于上市公司关联交易的证据  

The Effectiveness of the Implementation of Independent Directors System——The evidences base on the related transactions of listed companies

作　　者：罗党论[1] 唐清泉[1] 

机构地区：[1]中山大学管理学院

出　　处：《南方经济》2006年第9期65-74,共10页South China Journal of Economics

基　　金：国家自然科学基金项目<我国设立独立董事的动机与效果研究>(70272021)的研究成果

摘　　要：本文借助独立董事在监管大股东与上市公司之间的关联交易来研究独立董事制度实施的效果。我们的实证结果表明,我国独立董事在关联交易方面是起到了积极的作用。也就是说独立董事的实施起到了应有的效果。By analyzing the supervisory function of independent directors in the related transactions between large shareholders and listed companies, the paper examines the effect of the implementation of independent directors system. Our empirical results show that independent directors in China play a positive role in reducing the related transactions. In other words, the implementation of independent directors system has the expected effects.

关 键 词：独立董事 大股东 关联交易 

分 类 号：F276.6[经济管理—企业管理]