摘要
本文在考察独立董事的定义和国外独立董事制度实践的基础上 ,分析了我国实施独立董事制度的原因和理论界对此制度的不同看法 ,并提出我国当前推行和完善独立董事制度需要解决的若干理论问题。
On the basis of a survey about the duties and practices of an independent system in foreign countries.This paper discusses several reasons of implying the independent director's system and differing viewpoints about how to practise and improve this area in China's listed companies,and then puts forward some theoretical questions to be solved for improving the director's system in China.
