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独立董事制度源于欧美,在改进公司治理结构、提高决策科学性及保护中小股东等方面发挥了积极作用,我国独立董事制度是作为公司治理的有效方法引进的,但对于独立董事制度的实证研究表明,其在提高公司业绩等方面的作用并非预期中那样完美,并受到诸多现实情况的影响。本文从几个方面揭示了独立董事制度的缺陷,并给出了一些建议。
The system of independent directors originated from Europe and the United States and played an active role in improving corporate governance structure, improving scientific decision-making and protecting minority shareholders. The independent director system in our country was introduced as an effective way of corporate governance. However, the empirical research on the system of independent directors It shows that its role in improving corporate performance is not as perfect as expected and is affected by many realities. This article reveals the defects of independent director system from several aspects and gives some suggestions.