独立董事激励和约束机制研究  

A Study of Monitoring and Incentive Mechanisms on Independent Director

作　　者：谭劲松[1] 

机构地区：[1]中山大学管理学院,广东广州510275

出　　处：《中山大学学报（社会科学版）》2003年第4期83-89,共7页Journal of Sun Yat-sen University(Social Science Edition)

基　　金：国家社会科学基金项目(02CJY006);教育部人文社会科学研究"十五"规划项目(01JA790101);广东省高校人文社科研究项目(01SJD790001;01SJD790002)阶段性成果

摘　　要：独立董事制度是公司治理的一项重要举措,独立性是它的核心和灵魂,恰当的激励和约束机制是确保独立董事独立性的重要因素。独立董事的激励和约束机制大体包括三类:经济机制、声誉机制和法律机制。该文认为无论采用何种形式的激励和约束手段,中等程度的激励和中等程度的约束是最佳的“度”。Independent director system is an important mechanism of corporate governance. Independence is the core of this system; appropriate monitoring and incentive mechanisms are the important factors that substantiate the independence of the independent director system. The monitoring and incentive mechanisms can be divided into 3 categories; economic mechanisms, reputation mechanisms and legal mechanisms. This paper concludes that whichever mechanism we employ, moderate monitoring and incentive ones are the most effective.

关 键 词：独立董事 独立董事制度 激励机制 约束机制 

分 类 号：D912.29[政治法律—民商法学]