基于独立性的上市公司独立董事制度研究

独立性是独立董事制度的灵魂，没有独立性，独立董事作为监督者的作用将不复存在。独立性包括形式上的独立和实质上的独立两个方面。形式上，除担任董事外，独立董事与公司不能有其他形式的联系。只有形式独立是不够的，还必须保证实质独立，独立董事应以第三者立场发表意见，不受重要股东，公司经理层及其他利益相关者的影响，客观公正的行使职责。我国上市公司引入独立董事制度虽然有十多个年头，但是独立董事独立性的缺失使得这一制度实施的实际效果并不是很理想。

Study on the Independent Director System of Listed Companies Based on the Independence

The independence is the soul of the independent director system. Without it, the watchdog role of the independent directors will not exist, and it includes two aspects, formal independence and essential independence. In form, except to serve as directors, independent directors cannot have other forms of contact with the company. Only formal independence is not e- nough, essential independence must also be ensured. As the role of third party, independent directors should not be affected by major shareholders, managers and other stakeholders, and they should comment objectively and fairly. China listed compa- nies have introduced the independent director system more than 10 years, but the absence of the independence of independent directorsmakes the actual effect of the system implementation is not very ideal.