内部控制人阻碍下独立董事制度的出路在哪?——一个文献综述  

Will Internal Controllers Hinder the Development of the Independent Director System?

作　　者：吴先聪 WU Xian-cong(Business School,Southwest University of Political Science and Law,Chongqing 401120,China)

机构地区：[1]西南政法大学商学院,重庆401120

出　　处：《西南政法大学学报》2019年第2期138-151,共14页Journal of Southwest University of Political Science and Law

基　　金：重庆市哲学社会科学规划项目"我国制度背景下大股东减持及其经济后果研究"(2016YBGL119);中国博士后基金项目"机构投资者对大股东减持行为的影响及其经济后果研究"(2016M600719);国家自然科学基金项目"地区腐败;政治迎合与企业资本投资取向:理论逻辑与实证检验"(71802169)

摘　　要：独立董事制度是与内部人形成权力制衡的一种监督制度,独立董事就是以"外部"监督者的身份而诞生的。然而实践中,由于制度本身的缺陷以及受内、外部环境的影响,独立董事难以发挥应有的监督作用。本文从公司治理角度探讨了内部人控制对外部治理机制的制约现状及解决办法。通过梳理已有研究,文章首先分析了建立独立董事制度的初衷,以及在实践中其作用如何受到内部控制人的阻碍。接着分析内部控制人阻碍独立董事发挥监督作用的动机、路径和后果。最后,在对比分析国内外独立董事制度的基础上,根据我国实际情况提出了完善独立董事制度的建议。The system of independent directors is a kind of supervision system that forms checks and balances with insiders.Independent directors are "external "supervisors.However,in practice,it is difficult for independent directors to exert their supervisory role due to the defects of the system and the influence of internal and external environments.Therefore,the paper firstly analyzes the original intention of establishing the independent director system by analyzing the existing research,and the resistance encountered in practice-the internal controller is an obstacle that cannot be ignored.Then it analyzes the motives,paths,and consequences of internal controllers hindering independent directors from playing a supervisory role.Finally,on the basis of comparative analysis of the independent director system at home and abroad,according to the actual situation in China,it puts forward suggestions for perfecting the independent director system.

关 键 词：独立董事制度 控股股东 强权高管 制度建议 

分 类 号：F272[经济管理—企业管理]