我国上市公司独立董事激励机制优化路径研究  

Research on the Optimized Path of Incentive Mechanism of Independent Directors of Listed Companies in China

作　　者：王华 WANG Hua(School of Accounting,Lanzhou University of Finance and Economics,Lanzhou 730030,China)

机构地区：[1]兰州财经大学会计学院,甘肃兰州730030

出　　处：《商业观察》2024年第15期37-41,70,共6页BUSINESS OBSERVATION

摘　　要：独立董事制度自1997年引入中国以来,在完善中国上市公司治理结构等方面发挥了重要作用,但其发挥的作用还非常有限,独立董事制度在中国还处于发展探索阶段。尤其是在2021年“康美药业案”作出一审判决后,独立董事就被贴上“花瓶董事”的标签,究其根源,还是因为中国缺乏完善的上市公司独立董事激励机制。因此,优化中国独立董事激励机制,使其适应中国上市公司发展的实际情况,从而激励独立董事勤勉履职,真正有效发挥其应有的作用迫在眉睫。文章以中国上市公司独立董事激励机制为研究对象,分析目前中国独立董事激励机制现状,总结其存在的问题,例如:薪酬结构过于单一、薪酬的发放方式与独立性有违、声誉激励机制缺失以及业绩评价标准缺失等,并试图从薪酬激励和声誉激励两方面对激励机制完善提出对应的建议,以期能够为中国上市公司独立董事激励机制的完善提供帮助,使得独立董事勤勉履职,帮助上市公司稳健发展。Since the introduction of independent director system into China in 1997,it has played an important role in improving the governance structure of listed companies in China,but its role is still very limited,and the independent director system is still in the stage of development and exploration in China.Especially in 2021,after the first-instance verdict of"Kangmei Pharmaceuticals Case",independent directors have been labeled as"vase directors",and the root cause of which is the lack of a perfect incentive mechanism for independent directors of listed companies in China.Therefore,it is urgent to optimize the incentive mechanism of independent directors in China to adapt to the actual situation of the development of Chinese listed companies,so as to motivate independent directors to perform their duties diligently and play their due role effectively.The article takes the incentive mechanism of independent directors of Chinese listed companies as the research object,analyzes the current situation of the incentive mechanism of Chinese independent directors,and summarizes the existing problems.The salary structure is too single,and the way of salary issuance is contrary to the independence.The reputation incentive mechanism and the performance evaluation standard are missing.The paper tries to put forward the corresponding suggestions for the improvement of the incentive mechanism from the aspects of the salary incentive and the reputation incentive,in order to help improve the incentive mechanism of independent directors of listed companies in China,so as to make independent directors perform their duties diligently and help listed companies to develop steadily.

关 键 词：独立董事 薪酬激励 声誉激励 

分 类 号：F271[经济管理—企业管理]