独立董事定义辨析

An Analysis on the Definition of Independent Directors

对独立董事的定义和含义,学术界存在一定的分歧。选择三种有代表性的定义进行了比较分析;并就内部董事和外部董事、执行董事和非执行董事等概念和范畴作了深入的探讨,在此基础上,将独立董事定义为仅有董事身份,在公司中不担任实职和领取薪水,同公司没有任何直接或间接利益关系,具有完全独立意志,代表整个股东和公司利益的部分非执行董事和外部董事。

There is divergence about the definitions of the independent director in academia. This article selects three typical definitions and analyse them comparatively, and also explores deeply about the concepts and domains of internal and external directors, executive and in-executive directors. Basing on this study, the definition of independent directors will be in-executive and external directors, who have the status of directors, but do not have a position and relevant income, who have no direct or in-direct profit relationship with corporations, and who are independent and embody the whole profit of shareholders and corporations.