独立董事制度与内部控制研究

A Study of Independent Directors System and Internal Control

建立健全内部控制制度 ,已成为我国上市公司亟待解决的问题。实施独立董事制度 ,是强化内部控制的重要措施。为此 ,我国上市公司应建立独立董事制度。

It has become a task of top priority for listed companies to establish a complete set of system of internal control whereas implementing the system of independent directors is an important measure to reinforce the internal control system. Therefore, the system of independent directors must be set up in listed companies.