独立董事制度引入中国公司治理结构呼声渐高,但对于具体的制度设计并无定论。作者在分析、比较、借鉴美国与日本独立董事制度的基础之上,提出建立授权选择单层制或双层制模式的构想,主张对于独立董事应当适用激励与约束并存的机制。 The introduction of independent director system into China’s corporate governance structure is getting louder and louder, but there is no conclusion about the specific system design. On the basis of analyzing, comparing and drawing lessons from the system of independent directors in the United States and Japan, the author proposes to establish the concept of authorizing the choice of a single-level or double-level mode and advocates that the independent director should apply the coexistence of incentives and restraints.