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独立董事制度产生于20世纪初的美国。作为一种创新制度,独立董事制度的基本价值主要体现在其“独立性”上。文章在分析国外独立董事的起源和演变过程的基础上,从比较研究的角度分析了世界各国独立董事制度界定标准及其存在的差异,并在比较分析国内外独立董事的国际差异的同时,指出了我国独立董事的界定标准和框架设计及其制约因素。
The system of independent directors originated in the United States in the early 20th century. As an innovation system, the basic value of the independent director system is mainly reflected in its “independence”. Based on the analysis of the origin and evolution of independent directors in foreign countries, the article analyzes the definition of independent director system and its differences in the world from the perspective of comparative studies. In the meantime, it also points out the international differences of independent directors at home and abroad The definition criteria and framework design of independent directors in our country and their constraints.