独立董事制度最早产生于美国,20世纪90年代引入到中国,并取得一定的经济和社会效益。但是,中西方国家建构的独立董事制度都存在一个严重缺陷——独立董事缺乏真正的独立。从组织体系、权利行使、经济条件、任期、激励与约束机制等方面建构独立董事的独立性机制,是完善我国的独立董事制度的重要途径。 The independent director system was first produced in the United States and was introduced to China in the 1990s, with certain economic and social benefits. However, the independent director system constructed by the Chinese and Western countries has a serious flaw—the independent directors lack real independence. The establishment of an independent director’s independence mechanism from the organizational system, rights exercise, economic conditions, term of office, incentive and restraint mechanisms is an important way to improve China’s independent director system.