论英国的独立董事制度

On Independent Directors Institution of UK

尽管独立董事制度来源于英美法国家 ,但英、美两国的独立董事制度仍有所差别。文章着重从独立董事制度的形成、职责、独立性、选择及所起作用等方面探讨英国的独立董事制度 。

The Institution of Independent Directors in corporate governance originated from the Common Law countries, in which the companies have boards with only one tier. Despite of this, the Institution of Independent Directors in UK is somewhat different from their known American counterparts. This paper focuses on forming, responsibility, independance and choice of the institutions of British Independent Directors, which could have valuable implications for China in improving their corporate governance.