独立董事薪酬影响因素研究毕业论文.doc

毕业论文 （20_ _届） 独立董事薪酬影响因素研究 摘 要 随着我国证券市场的不断发展壮大，在本世纪，我国越来越多的企业逐渐上市，独立董事制度作为上市公司的一项重要的治理结构，在我国公司治理中发挥着举足轻重的作用，有赖于建立有效的独立董事的约束和激励机制，而独立董事薪酬机制的完善将会对独立董事起到良好的约束与激励作用。在市场经济体制尚未完善，各项制度尚不健全的背景下，独立董事制度必然使企业面临各项尴尬的问题，其中最为重要的独立董事薪酬这一方面，也成为了企业的一大难题，确定独立董事薪酬是一个两难的选择，太高了，容易被人认为是收买独立董事；太低了，又难以调动独立董事的积极性。我们只有在研究独立董事薪酬的各项影响因素的前提下，才能为企业进行决策提更好的参考，本文在深入研究有关独立董事制度和独立董事薪酬理论的基础上，以浙江省上市公司作为研究对象，用理论与实证相结合的方式，在对浙江省上市公司独立董事薪酬方面的基本情况进行统计分析的基础上，研究影响独立董事薪酬的各种因素并得出的结论，从而提出相应的政策建议。 关键词：Abstract Along with our country securities market will continue to grow and develop in this century, our country more and more enterprises have gradually listed, the system of independent directors of the listed company as an important governance structure, corporate governance in China plays a pivotal role, depend on establishing effective independent directors constraints and incentive mechanism, and the independent directors compensation mechanism consummation will for independent director has favorable constraint and stimulation. In market economic system has not been perfected yet, the system of independent directors will make the enterprise faced the embarrassing questions under the background of each system is unsound,independent directors’ salary as the most inportant aspect also become a difficult problem in enterprise ,determining the dependent directors’ salary is a dilemma choice,we can proposed better suggestion for enterprise decision-making ,on one hand, too high, easy to be found even buy independent directors; on the other hand,too low, it is difficult to arouse the enthusiasm of independent directors. under the premise that the infulence factors of independent directors’ salary are be researched,based on the futher reseach about the system of independent directors and independent directors’ salary theory,we will take Zhejiang listed company as the research object in this paper,with the reserch method which is combining theory and reality to make statistics and analysis about the situation of the