独立董事法律责任的中国实践——来自证监会对上市公司处罚的经验证据  

China's Practice of the Law Responsibility of the Independent Directors——Practice from the Listed Companies Punished by CSRC

作　　者：尚兆燕[1,2] 

机构地区：[1]山东经济学院会计学院,山东济南250014 [2]财政部财政科学研究所,北京100081

出　　处：《山西财经大学学报》2010年第3期105-111,共7页Journal of Shanxi University of Finance and Economics

基　　金：山东省自然科学基金项目(Y2007H12);山东省软科学研究项目(2008RKB267);山东省优秀中青年科学家科研奖励基金项目(2008BS08011)的阶段性研究成果

摘　　要：独立董事制度作为现代公司治理机制的重要组成部分,在维护资本市场秩序,保护投资者利益方面发挥着重要作用。但是,随着独立董事队伍的扩大,其特殊身份引发的特别法律责任问题也引起了人们的关注。本文主要针对中国证监会2001～2007年对上市公司独立董事的处罚进行了实证研究,并针对法律实施中发现的问题,如立法粗糙、执法不均衡、处罚方式单一、政策导向性强等问题,提出了一些有建设性的意见和建议。Independent directors system, which acts as an important part in modem corporation governance, is very important for maintaining the order of the market and protecting the interest of the investors. While with the increase of the independent directors, the responsibilities of them caused the attention of the public. This article studies the practice of the independent directors in China from 2001-2007 by the CSRC, and finds many problems in the practice, such as the disequilibrium of the execution of the law, the singularity of the punishment measure, the policy-oriented character of the practice etc., then made some advices about how to improve the effect of the practice of the law.

关 键 词：独立董事 法律责任 公司治理 

分 类 号：F830[经济管理—金融学] D922[政治法律—法学]