独立董事又被称作为外部董事、非执行董事,是指不在所受聘的公司担任除董事以及于董事会内部职务以外的其他职务,直接或者间接的持有公司股份在一定的比例之下(有的国家规定不得持有公司股份问题),并且与其公司以及其主要的股东不存在可能妨碍其独立的客观性判断的实质性利益关系的董事[1]。独立董事的相关制度是市场经济现今发展到一定阶段的重要产物,在西方的发达国家有着上百年的经济运行中所孕育和发展并且不断的进行完善,为着形成规范的市场运行机制发挥了非常重要的作用。20世纪90年代以来,全世界大多数国家以及地区在于研究如何规范以及完善公司治理结构的时候,都将独立董事制度当作一项重要的内容,中国的独立董事制度也是经历了逐步完善的重要的发展过 Independent directors are also referred to as outside directors and non-executive directors. They refer to the company that is not employed as a director and has other duties than the internal duties of the board of directors. It directly or indirectly holds shares of the company at a certain percentage (some The State stipulates that it shall not hold the issue of company shares, and that there are no directors with its company and its major shareholders that may impede their independent objectivity judgments [1]. The relevant system of independent directors is an important product of the development of the market economy to a certain stage. It has been nurtured and developed in the economic development of the western countries for hundreds of years, and has been continuously improved. It has played a very important role in forming a standardized market operating mechanism. The important role. Since the 1990s, most countries and regions in the world have been studying how to standardize and improve the corporate governance structure. They all regard the independent director system as an important content, and China’s independent director system has also undergone gradual improvement. The development of