上市公司实行独立董事制度的思考

Promoting the System of Independent Directors in Listed Companies

分析了中国与英美法系国家公司内部治理结构的差异 ,指出中国引入独立董事制度将会增加企业内部交易成本 ,因而提出改善我国上市公司治理结构的方法而成本最低的建议。

The paper analyzes the difference in corporate internal control structure between China and the western countries and points out that the introduction of the system of independent directors into China will increase the internal transaction cost of the enterprises and therefore,become an effective way to improve the structure of the listed companies with the lowest cost