要完善公司治理结构,首先必须健全董事会的功能。借鉴国外企业经验,建立独立董事制度则是我国企业健全董事会功能的有效途径。但流于形式的独立董事制度只能是适得其反。因此,健全董事会功能还必须从完善独立董事制度入手。 To improve the corporate governance structure, we must first improve the functions of the board of directors. Drawing on the experience of foreign companies and establishing an independent director system are effective ways for Chinese enterprises to improve the functions of the board of directors. However, the mere formality of the system of independent directors can only be counterproductive. Therefore, to improve the functions of the board of directors, we must start from improving the system of independent directors.