我国上市公司独立董事薪酬制度问题研究  

Research on the remuneration system of independent directors of listed companies in China

作　　者：陈欣悦 Chen Xinyue(School of Accountancy,Lanzhou University of Finance and Economics,Lanzhou,Gansu,730101)

机构地区：[1]兰州财经大学会计学院,甘肃兰州730101

出　　处：《市场周刊》2024年第7期181-185,共5页Market Weekly

摘　　要：文章基于独立董事薪酬的视角,对独立董事为什么不能勤勉履职这一问题进行了研究,结合上市公司独立董事现状发现这些问题的原因是独立董事薪酬无明确要求、独立董事承担的风险责任与薪酬不对等以及现有的考核约束力较弱,并对以上原因进行分析,最后提出相应的解决对策,希望能够为我国上市公司独立董事薪酬制度的完善提供帮助,对其他类似企业该方面的工作提供借鉴。Based on the perspective of independent directors'remuneration,this paper studies the question of why independent directors cannot perform their duties diligently and finds that the reasons for these problems are not clear requirements for independent directors'remuneration,the unequal risk responsibility and remuneration borne by independent directors and the weak binding force of the existing assessment.It is hoped that the discussion in this paper can provide help for the improvement of the remuneration system of independent directors of listed companies in China and provide reference for other similar enterprises in this regard.

关 键 词：独立董事 薪酬 勤勉履职 

分 类 号：F272.9[经济管理—企业管理]