论文部分内容阅读
上市公司独立董事是指来自公司外部,用以制衡执行董事,制衡治理结构,并且不在公司担任除董事以外的其他职务,与其所受聘的上市公司及其主要股东不存在可能妨碍其进行独立客观判断的关系的董事。目前,在世界大多数国家和地区,独立董事的作用日益受到重视,其在董事会中所占的比例也越来越高。据经济合作与发展组织(OECD)统计,1999年,美国董事会中独立董事的比重达62%,英国
Independent directors of listed companies refer to the external from the company, to balance the executive directors, checks and balances the governance structure, and does not hold other positions in the company other than the directors, and its employment of listed companies and its major shareholders may hinder independent and objective judgments The relationship between the directors. At present, independent directors play an increasingly important role in most countries and regions in the world, and their proportion in the board of directors is also getting higher and higher. According to statistics from the Organization for Economic Co-operation and Development (OECD), in 1999, the proportion of independent directors in the U.S. board of directors was 62%