外部董事和独立董事是看似相似,实则不同的两个概念,外部董事是针对我国国有企业引入董事会制度而言的,而独立董事则更多地运用在上市公司的治理模式中。但作为我国在探索改革董事会制度上的创新,两种制度在实践中也有极大的相互借鉴之处。 External directors and independent directors are two concepts that are similar but different in practice. The external directors refer to the introduction of the board system in China’s state-owned enterprises, while the independent directors are more used in the governance model of listed companies. However, as China’s innovation in exploring the system of reforming the board of directors, the two systems also have great mutual reference in practice.