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一、引 言 独立董事制度最早出现在美国的《1940年投资公司法》中,其后于20世纪70年代得到推行,并于90年代中期以后在大多数发达国家和发展中国家中得到较快发展。 在中国,随着股份制企业的发展,尤其是上市公司的大量出现,公司治理问题日益突出。中国证监会借鉴其他国家在公司治理中引入独立董事制度的经验,也开始探索如何在我国上市公司中引入独立董事制度,以期改善公司治理结构,保护中小股东的权益。
I. INTRODUCTION The independent director system first appeared in the U.S. Investment Company Law 1940 and was subsequently promoted in the 1970s. It developed rapidly in most developed and developing countries since the mid-1990s. In China, with the development of joint-stock enterprises, especially the large number of listed companies, corporate governance issues have become increasingly prominent. Drawing on the experiences of other countries in introducing independent director systems in corporate governance, the CSRC has also started to explore ways to introduce an independent director system in China's listed companies with a view to improving the corporate governance structure and protecting the rights and interests of minority shareholders.