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影响独立董事制度作用发挥的因素主要有公司治理结构与独立董事制度的匹配性以及独立董事的独立性。我国独立董事应定位于弥补监事会监督职能的不足,与监事会的监督进行拾遗补缺,并相互协调。本文指出为使独立董事在我国发挥作用,应协调独立董事与监事会两者的职能发挥,并完善独立董事的选任、报酬、约束机制,增加独立董事的比例。
The factors influencing the role of independent director system mainly include the matching between corporate governance structure and independent director system and the independence of independent directors. Independent directors in our country should be positioned to make up for the oversight function of the board of supervisors, supervise and supervise the board of supervisors to make up for deficiencies and coordinate with each other. This paper points out that in order for independent directors to play a role in our country, we should coordinate the functions of independent directors and board of supervisors, perfect the system of selecting, remunerating and binding independent directors, and increase the proportion of independent directors.