我国企业独立董事激励问题分析

论文编号:GS1104  论文字数:17076,页数:24

摘  要

 独立董事制度是近年来我国上市公司从国外引入的先进管理制度。如何能够激励独立董事更好的为公司经营决策献计献策、发挥好“参政议政”能力非常重要。虽然我国的独立董事激励机制不断完善，但还是存在着诸如独立性欠缺、激励模式单一、薪酬缺乏激励性、声誉激励不强和权、责不对等问题，严重影响了“参政议政”的独立董事积极性。造成这些问题的原因主要是相关的选聘体系、考评体系、法律体系和文化体系不健全，以及尚未形成有效的经理人市场。因此，我们应该认清我国独立董事现状，认真分析激励不足的原因，深化认识，在借鉴国外的独立董事有效激励模式的基础上，不断创新，完善薪酬激励、强化声誉激励、强化股票期权激励，构建控制权、完善独立董事免责机制和建立保险报障机制，不断完善公司独立董事激励机制，建立一套具有中国特色的独立董事激励体系，以进一步推进企业发展的步骤。
 
关键词：上市公司；独立董事；激励机制
ABSTRACT
 
 The System of independent directors of listed companies is a very advanced management system which introduced from foreign to china in recent years. How can incentive the independent directors to make better business decisions for the company and put forward ideas to play a good "politics" is very important.
 Although the incentive mechanism of China's independent directors is constantly improved, but there are so many problems , such as lacking independence,the inspire model is too single , lacking of incentive pay, the incentive of reputation is not strong enghou and the right to select and so on are seriously affected the independent directors’ passion to participate the political activities . The reasons for these problems are mainly related to the selection system, eva luation system, legal system and cultural system is not perfect, and has yet not to form an effective manager of the market. Therefore, we should get a clear understanding of status quo of China's independent directors and make a careful analysis of the causes of insufficient incentives so as to deepen understanding.on the basic of learning from foreign countries’  effective incentive model of independent directors we should increasingly innovate and take actions about the pay, reputation, control, options, insurance defense mechanisms and aspects of the mechanism so as to improve the incentive mechanism of independent directors to establish a set of independent director incentive system which has chinese characteristic so that our can promote enterprise development in further.

Keywords: Listed Companies ;Independent directors; Incentive mechanism

目  录

一  绪论 1
二  独立董事概论 3
 （一）“独立董事”的定义 3
 （二）独立董事的主要职能 4
 1 监督职能 4
 2 科学决策职能 4
 （三）独立董事的作用 4
 1有利于公司治理监督机制的完善 4
 2 有利于公司的专业化运作 5
 3 有利于提高一国的宏观经济水平 5
 4有利于我国公司提高国际竞争力 6
 （四）独立董事在国内的发展情况 6
三  我国企业对独立董事激励的不足及其原因 6
（一）我国企业对独立董事激励存在的不足 6
 1“独立性”欠缺 7
 2 激励模式单一 7
 3 薪酬缺乏激励性 7
 4 声誉激励不强 8
 5权、责不对等 9
（二）独立董事激励不足的原因 9
 1 有效的经理人市场尚未形成 9
 2 选聘程序不规范 10
 3 绩效考评体系有待完善 10
 4 相关的法律法规不健全 10
 5 激励文化体系不成熟 11
四  建立和完善独立董事激励机制的思路 11
（一）完善薪酬激励 12
（二）强化声誉激励 13
（三）强化股票期权激励 14
（四）构建控制权激励 15
（五）完善独立董事免责机制 16
（六）建立保险保障机制 17
 结语 19
参考文献 20
致谢 21

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