Independent Director′s Responsibility to Financial Reporting: A Case Study
- 管理学院－已发表论文 
独立董事对全体股东负有诚信义务。如果独立董事未尽诚信义务,导致财务报告存在虚假陈述而给投资者造成损失,应当承担相应的法律责任。通过郑百文独立董事诉证监会事件的案例,分析了独立董事对财务报告的法律责任,并就如何强化独立董事的责任提出若干建议。Independent directors, like internel directors, owe fiduciary duty to shareholders as a whole. They should take legal liabilities to the investors when they breach the duty and lead to misrepresentation in financial reporting which causes investors′ loss. This paper discusses the legal responsibility of independent director by study CSRC, and then put forward some suggestion to strengthen independent director′s responsibility.