本文在评述独立董事的监督职能、战略职能和政治职能的基础上,研究指出,独立董事的本质职能在于低成本的实现企业内部的经理替换,并进一步提出了独立董事起作用的效率条件是改变独立董事的激励形式,强化对独立董事的激励。 On the basis of reviewing the supervisory, strategic and political functions of independent directors, this paper points out that the essential function of independent directors is to replace low-cost managers within enterprises and to further propose that the efficiency of independent directors is to change their efficiency Incentives for Independent Directors and Reinforcement of Independent Directors.