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中国引入独立董事制度是为了改善公司治理水平,但该制度自引入以来一直存在颇多争议。本文多角度分析了影响我国独立董事制度有效性的制度基础,主要包括内外公司治理制度、独立董事本身的独立性、公司股权结构和社会文化的非正式制度,并提出相应的完善建议。
China introduced the independent director system to improve corporate governance, but the system has been quite controversial since it was introduced. This paper analyzes the institutional basis of the effectiveness of independent director system in our country from multiple perspectives, including the internal and external corporate governance system, the independence of independent directors, the ownership structure of the company and the informal system of social culture, and puts forward some corresponding suggestions.