我国独立董事制度的实践与反思

Practicing and rethinking on Independent Director System in China

采用调查、实证等方法,通过对独立董事制度移植原因、运作现状及存在问题的论证分析,认为独立董事制度在中国引进和发展近十年来对完善法人治理结构起到了一定的积极作用,但简单地照搬国外的做法,而忽视中国的实际情况,必然会导致独立董事沦为"花瓶董事"的悲剧,最终使中国独立董事制度陷入尴尬境地。提出了改进的对策,旨在用更为科学、全面、有效的理念来思考中国独立董事制度如何在完善公司治理结构方面发挥更为有效地促进作用。

The Independent Director System （IDS） has been introduced and developed for several ten years in China. Given the name as a ＂good dose＂ for Corporation Legal Person Administration Structure by the media, this system has functioned well indeed. While the only simple copy of foreign countries will result in the tragedy of ＂vase director＂ and dilemma of IDS regardless of the actual situation of China. The investigation＆ empirical approaches have been employed and the improvement strategy has been raised based on argumentation analysis of reasons, current operation status and existing problems of IDS so as to reconsider the more effective role played by IDS in Corporation Legal Person Administration Structure in more scientific, complete and resourceful philosophy.