独立董事制度的起源原因是为了满足人们对董事事务执行的公正性需求以及为了更好地保护投资者和公众的利益,以防止执行董事、高层管理人员滥用职权事件的发生。但实施过程中有许多因素影响着独立董事的独立性,诸如独立董事数量不达标、选任方式不规范以及缺乏有效的激励约束机制等,使独立董事职能不能得以充分发挥。一旦失去了独立性,独立董事也就失去了其存在的意义和价值。由于独立董事与公司股东及经理人之间没有实质性的利害关系,所以其在董事业务的处理上才能公正客观,独立董事制度通过对董事会的监督和评估,能有效的提高董事会决策的客观性和公正性,促进公司治理结构向好的方向发展。从公司治理的角度对我国上市公司独立董事的独立性问题进行探讨,深入剖析公司治理结构中存在的影响独立董事独立性的因素,并提出相应的建议。 The reason for the independent director system’s origin is to satisfy people’s impartiality in the execution of directors’ affairs and to better protect the interests of investors and the public, so as to prevent abuse of power by executive directors and top management. However, there are many factors that affect the independence of independent directors, such as the number of independent directors is not up to standard, the method of election is not standardized and the lack of effective incentive and restraint mechanisms, so that the functions of independent directors can not be fully demonstrated. Once the independence is lost, the independent director also loses its meaning and value of existence. As there is no substantive interest between the independent directors and the shareholders and managers of the company, the independent directors can be fair and objective in the handling of the directors ’business. The supervision and evaluation of the independent director system can effectively improve the objectivity of the board of directors’ decision-making And fairness, promote the corporate governance structure to a good direction. From the perspective of corporate governance, this paper explores the independence of independent directors of listed companies in our country, deeply analyzes the factors that affect the independence of independent directors in the corporate governance structure, and puts forward the corresponding suggestions.