近日,股市正刮起一股“独立董事”辞职风。一些经济学家的知名学者纷纷辞去了独董头衔。而9月份证监会发布的一份文件更让独董们感受到了压力重重。这份被称为“14号文”的股票发行审核标准备忘录要求独董对拟发公司重大关联交易的公允性,以及是否履行法定程序等四类事项发表意见。其实 Recently, the stock market is blowing an “independent director” to resign. Some well-known scholars of economists have resigned the title of independent director. In September, a document issued by the SFC even made independent directors feel the pressure. The Memo to this Standard, known as Circular 14, requires independent directors to express their opinions on the fairness of the major connected transactions of the company and the compliance with the statutory procedures. in fact