一、引言独立性是独立董事制度的灵魂,没有独立性,独立董事作为监督者的作用将不复存在。独立性包括形式上的独立和实质上的独立两个方面。形式上,除担任董事外,独立董事与公司不能有其他形式的联系。比如,在一定期限内未曾担任公司的职员,不得与公司间存在影响其独立判断的利益关系。只有形式独立是不够的,还必须保证实质独立,独立董事应以第三者立场发表意见, I. INTRODUCTION Independence is the soul of the independent director system. Without independence, the role of independent directors as supervisors will cease to exist. Independence includes both formal independence and substantive independence. Form, in addition to being a director, independent directors and the company can not have other forms of contact. For example, a staff member who has not been a company for a certain period of time may not have a relationship of interest with the company that affects its independent judgment. Only form of independence is not enough, but also must be pledged to be substantive and independent. Independent directors should express their opinions on the basis of a third party,