独立董事是公司治理发展的必然结果,是董事会治理的有机组成要素。独立董事的主要职能是对经理层与大股东的行为实施监督。独立董事治理体系的构建需要密切结合于我国公司治理发展的特征。实证性的研究揭示了独立董事治理的内部机理,从而为我国上市公司独立董事治理机制的优化提供了现实性的理论借鉴。
The independent director institution is the inevitable result of corporate governance,and is an integral element of board governance.It is the main function of independent director to supervise the behavior of large shareholders and manager level.The construction of independent director system needs to combine with the China's corporate governance characters.Empirical research reveals the internal mechanism of independent directors,which may provide a realistic reference in the optimization mechanism of independent director governance.