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非公平性重大关联交易能够对上市公司造成巨大的危害,独立董事对上市公司重大关联交易进行审查是预防和控制非公平性重大关联交易的重要手段。我国现行独立董事重大关联交易审查制度存在独立董事提名受大股东控制,独立董事难以对已执行的重大关联交易提起监督等缺陷。本文通过分析我国现有独立董事法规以及其他国家对于独立董事在重大关联交易中的规定,对独立董事重大关联交易制度提出了完善建议,建议从赋予审计委员会关联交易审查权、加强审计委员会的独立性和专业性、由提名委员会负责独立董事的推举工作等方面进行完善。
The significant non-fair related party transactions can cause tremendous harm to the listed companies. Independent directors’ examination of the major connected transactions of the listed companies is an important means to prevent and control the non-fair material related party transactions. The review system for the major related party transactions of the existing independent directors in our country is characterized by the fact that the nomination of independent directors is controlled by the major shareholder and it is difficult for independent directors to supervise major connected transactions that have been implemented. Based on the analysis of the laws and regulations of the existing independent directors in our country and the regulations of other countries regarding the major related party transactions, the author puts forward some suggestions on the major related party transaction system of independent directors. It is suggested to strengthen the independent audit committee by empowering the audit committee to review the connected transactions, Sexual and professional, by the nomination committee is responsible for the nomination of independent directors and other aspects of improvement.