独立董事制度实践中存在的问题、原因及对策——乐山电力独董事件引发的思考  

The Existing Problems, Causes and Solutions in the Independent Director System——Thinking on Independent Director Incident of "Leshan Electricity Power"

作　　者：王怀栋[1] 赵智全[1] 

机构地区：[1]江苏技术师范学院经济管理学院,江苏常州213001

出　　处：《财会通讯（学术版）》2005年第2期83-85,共3页Communication of Finance and Accounting

摘　　要：乐山电力独立董事聘请会计师事务所对上市公司进行专项审计,从而在中国首开独立董事聘请中介机构来行使职权之先河,这一事件意义非常深远。本文通过对乐山电力独董事件的反思,试图揭示独立董事制度实践中存在的问题及原因,并有针对性提出对策建议,以期能为完善独立董事制度提供借鉴。Leshan Electric Power Independent director engages the accounting firm to carry on special audit to the listed company,thus setting the first example of the independent director exercising its power by engaging agencies.This event is of great significance .In this paper, by reflecting on the Leshan Electric Power Independent director event,the author attempts to explore the existing problems & causes in the independent director system,and puts forward some specific suggestions and solutions,in the hope that this will offer some suggestion for perfecting the independent director system.

关 键 词：独立董事 上市公司 独立性 

分 类 号：F279.26[经济管理—企业管理]