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当独立董事的行为使上市公司和中小投资者的利益受到损害时,谁又应该为独立董事负责呢? 依据中国证监会《关于在上市公司建立独立董事制度的指导意见》(2001 年8月16日颁布)的规定,独立董事是指不在公司担任除董事外的其他职务, 并与其所受聘的公司及其主要股东不存在可能妨碍其进行独立客观判断的关系的董事。独立董事在引入我国之前,已在国外盛行。据1999年的统计数据,美国主要企业中独立董事占董事人数的62 %,英国则为34%,法国为29%。
When the behavior of independent directors harms the interests of listed companies and small and medium-sized investors, who should be accountable to the independent directors? According to the Guiding Opinions of China Securities Regulatory Commission on Establishing Independent Director System in Listed Companies (August 2001) Issued by the Ministry of Finance), an independent director refers to a director who does not hold any position other than a director outside the company and does not have any relationship with the company to be employed and its major shareholders that may hinder independent and objective judgments. Independent directors before the introduction of our country, has been prevalent in foreign countries. According to 1999 statistics, independent directors in the major US companies account for 62% of the total number of directors, 34% in Britain and 29% in France.