试论独立董事的责任和利益

On the Responsibilities and Benefits of the Independent Director

西方现代公司的发展经验证明 ,实行独立董事制度是实现公司法人治理科学化和规范化的保障 ,独立董事在现代企业经营管理中的特殊作用不可替代。当前 ,在我国上市公司大力借鉴和推行独立董事制度的过程中 ,不仅要严肃独立董事的任职资格、独立董事的权限 ,更应该研究和强调独立董事的责任和利益。本文着重阐述了企业独立董事责任和利益的构成 ,以及它们的具体内容 ,并探讨了在法律层面确立独立董事责任、利益的必要性。

The experiences and lessons from the modern western corporations show that the independent director system is the guarantee for realizing the corporate governance significantly and systematically. The special role of the independent director cannot be replaced during the corporation's modern operation and management. At present, in the course of referring and impelling the independent director system in the listed corporations, the director's qualification and right should be examined carefully and the director's responsibility and benefit also should be studied and strengthened . This article mainly expounds the formation of the independent director's responsibility and right , its concrete contents and then explores the necessity for establishing the independent director's responsibility and benefit.