摘要
独立董事制度与资本市场的天然联系提供了一个从本质上理解相关实践和立法的切入点。独立董事制度并非内生于传统公司制度或表现为公司内部治理的自然演变,其制度价值指向公司外部治理。既往研究多基于"二权分离"理论,从公众公司股权结构等视角出发,着力于探讨其与公司内部的治理关系。文章认为,独立董事制度不应仅被视为公司法制的组成部分,相关研究也应超越公司治理的范畴,将其定位为资本市场基础制度建设的重要构成部分。独立董事制度于我国的意义更在于健全我国资本市场法治,促进企业加速融入全球化的资本市场。
The inherent relationship between the doctrine independent directors and the capital market offers researchers a way to achieve a profound understanding of the related practice and legislation. The fact revealed by a careful examination of the intrinsic relation between capital, the capital market and independent directors is that the doctrine of independent directors, by no means, drives from the traditional corporation law system, or from the natural evolution of corporate governance. The value of independent directors goes beyond corporate governance. Therefore, it should not be regarded first as a component of company law. The related researches should also not be limited to the category of corporation governance, but to be redeemed as the important component of fundamental constructions of the capital market.
出处
《广州大学学报（社会科学版）》
2010年第9期39-43,共5页
Journal of Guangzhou University:Social Science Edition
关键词
独立董事研究
资本市场
公司治理
independent directors research
capital market
corporate governance
