独立董事制度实施至今,在上市公司规范化的道路上起到了不可忽视的作用。但是,近期舜天船舶(现ST舜船)、博元投资(现退市博元)等财务丑闻不断,独立董事并没能够起到及时发现或阻止财务舞弊的作用。笔者认为,独立董事实际上有能力发现这些隐蔽性极强的舞弊行为,但应及时制定相关的政策,保证独立董事对公司的监督权。 Since the implementation of the system of independent directors, it has played an important role in the standardization of listed companies. However, recent financial scandals such as Sainty Ships (now ST Shun Ship) and BoYuan Investment (now exiting Bo Yuan) continue to occur, and independent directors failed to find timely or prevent financial fraud. The author believes that independent directors actually have the ability to discover these highly concealed fraud, but should promptly formulate relevant policies to ensure that the independent directors of the company’s supervision.