独立董事是董事会治理体系的有机组成部分。我国独立董事制度尚处于起步阶段。独立董事治理体系分为独立董事聘任、独立董事激励、独立董事尽职与独立董事行为四个要素。经验性的研究揭示了独立董事机制的微观机理,从而为我国上市公司独立董事制度的完善提供了策略性的指导。
The independent director is an integral part of board governance system.Independent director system in China is still in its infancy.Independent director governance system is divided into independent directors appoint,independent directors incentive,independent directors conduct and independent directors diligence of four elements.Empirical study reveals the microscopic mechanism of independent director mechanism,so as to provide strategic guidance for the improvement of independent director system.