上市公司独立董事制度:功能与路径

Independent Director Institution of List Company: Function and Route

从制度设计上来讲,上市公司独立董事的制度功能主要是决策和监督,其中监督是其最为核心的功能。我国上市公司独立董事制度的演进经历了非强制和强制两个阶段,独立董事的监督功能有所增强,但在目前的股权结构之下,还是很难实现预期的制度功能。新《公司法》第123条关于独立董事的相关规定尚需进一步细化。

institution planning is concerned, the institutional function of independent director of list company is decision-making and supervision, with the later being the core. After experienced both the constraint phase and unconstraint phase, the supervisory function of independent director institution of China is strengthened. But due to the present structure of ownership, it is not easy to realize the institutional function as expected. Therefore, the No.123 rule of new company law needs to be amended.