Font Size: a A A

Study On The Problem Of Independent Director In Enterprise

Posted on:2007-07-11Degree:MasterType:Thesis
Country:ChinaCandidate:Y JinFull Text:PDF
GTID:2179360182474043Subject:Accounting
Abstract/Summary:PDF Full Text Request
Introducing independent directors into the listed corporations is an effective way to establish scientific corporate governance, avoid insider control, and protect the interest of the minority shareholders. Presently, the construction of the independent -directors system in listed corporations of China is just beginning both on legislation and on practice. There are many issues that should be solved, such as overlapping with present supervisory organs, the utility exertion and independence of the independent directors, etc. so this dissertation uses this problem to study.In this dissertation, firstly, it compares and analyses the concept and function of independent directors system;secondly, it discusses the relationship of the independent directors and internal audit in listed companies, then the dissertation goes on with the introduction of the origin, development and problems of independent directors system in the U.S.A and the U.K. Finally, based on the current situation in China, author proposes the countermeasure of perfecting the independent directors system.When introducing the current situation of independent directors system in China, author uses the analysis of the data of independent directors in listed companies from Shanghai and Shenzhen Exchange Securities Markets and four cases of independent directors' situation at present, hoping to reflect the panorama of the independent directors system in China.
Keywords/Search Tags:independent director, supervisory board, internal audit, listed company
PDF Full Text Request
Related items