现代公司发展到一定规模后,面临所有权与经营权的分离,独立董事制度即产生于这一背景之下。其创立的目的在于改变公司管理层权力配置结构以促进经营管理层的安全有效运作,通过监督与制衡,使经营者不会背离所有者的利益。美国《萨班斯法案》强调,董事的独立性是基于这样的假设:如果缺乏监管,管理层可能会试图为个人利益而利 After the development of a modern company to a certain scale, facing the separation of ownership and management rights, the system of independent directors arises from this background. Its purpose is to change the company’s management power allocation structure to promote the safe and effective operation of management, supervision and checks and balances, so that operators will not deviate from the interests of owners. The U.S. Sarbanes-Oxley Act emphasizes that the independence of directors is based on the assumption that in the absence of regulation, management may try to benefit individual interests