独立董事界定标准探析

独立董事制度产生于20世纪初的美国。作为一种创新制度,独立董事制度的基本价值主要体现在其“独立性”上。文章在分析国外独立董事的起源和演变过程的基础上,从比较研究的角度分析了世界各国独立董事制度界定标准及其存在的差异,并在比较分析国内外独立董事的国际差异的同时,指出了我国独立董事的界定标准和框架设计及其制约因素。

Study on Determined Standard of Independent Directors

The independent directors system came into being at beginning of 20th century in U.S.As an innovation,the value of independent directors system lies in the"independence".The author explores some determined standard and difference of independent directors in the world by the international comparative study on the basis of studying origin and evolvement course of the foreign independent directors system.Meantime,he also points out the determined standard,frame design,and its restricting factors of independent directors in our country.