中国独立董事与监事会职能重构

Function reconstruction of independent director and supervisory board

从中美两国建立独立董事制度的制度环境出发,指出了中美两国独立董事所处的制度环境的三方面差异,即内部治理结构不同,两国股权结构差异巨大,外部监督机制的差异,以此为基础明确了中国独立董事现阶段的职能定位,探析了两种制度整合的可能性和结合点,理顺了两者之间存在的职能重叠与冲突关系。

The paper analyzes the system environment of independent director system comparing with China and America at first, points out the particularity, and clears the current function of our independent director. At last, it discusses the join and the possibility of the two systems conformity based on function, and harmonizes the illegibility - relations.