中外企业独立董事制度的比较研究

Comparative Research into Independent Director System of both Domestic and Foreign Enterprises

独立董事制度作为一种制度安排,其内容包括独立董事的界定、在董事会中的角色与作用,以及发挥作用的机构与外部环境等。积极为中小股东利益服务,国家法规和企业制度的完善等是促进我国独立董事制度改进的重要方面。

Independent director system,as a system,includes independent demarcation,the role in the board,the organ which plays its role,and the outside environment.Positively serving for the benefit of medium and small-sized stock-holders,the perfection of law and enterprises'system are the key to improve our independent board system.