最近,中国证监会发布了《关于在上市公司建立独立董事制度的指导意见》(以下简称《指导意见》),为全面开展规范上市公司治理工作拉开了序幕。在此,结合大众交通(集团)股份有限公司的相关实践,就建立独立董事制度、规范公司治理的意见及存在的问题谈一些看法。规范公司治理刻不容缓证券市场的维护靠投资人的支持,而投资人的信心取决于上市公司的诚信,信用为本,这是市场最为基本的原则。在上市公司招股说明书中,公司向投资人揭示的风险因素往往是市场风险、政策风险、行业风险及财务风险,然而,对投资人杀伤力最大的却是上市公司的“信用风险”和“道德风险”。最近,证监会查处的银广夏事件、湖北 Recently, China Securities Regulatory Commission released the Guiding Opinions on Establishing Independent Director System in Listed Companies (hereinafter referred to as the Guiding Opinions), which kicked off the process of regulating the governance of listed companies in an all-round way. Here, with the relevant practices of Volkswagen Transportation (Group) Co., Ltd., some opinions on the establishment of an independent director system, the opinions on standardizing corporate governance and the existing problems are discussed. Regulating corporate governance urgently requires the support of investors to safeguard the securities market. Investors' confidence depends on the integrity and credit of listed companies. This is the most basic principle of the market. In the prospectus of listed companies, the risk factors revealed by the company to investors are often market risk, policy risk, industry risk and financial risk. However, the biggest lethal to investors is the “credit risk” of listed companies and “Moral Hazard”. Recently, the Securities and Futures Commission investigation of the silver Guangxia incident, Hubei