新修订的公司法要求“上市公司设独立董事,具体办法由国务院规定”。完善独立董事制度是公司治理结构中重要的组成部分。本文试从制定与完善独立董事制度和独立董事的选任与管理、利益激励机制、明确责任义务等方面,提出一些相应的见解。 The newly revised company law requires that “the listed company set up an independent director, the specific measures prescribed by the State Council.” Improving the system of independent directors is an important part of the corporate governance structure. This article tries to put forward some corresponding opinions in terms of formulating and perfecting the system of independent directors and the election and management of independent directors, the incentive mechanism of interest, and the clear responsibility and obligations.