日前,中国证监会发布了《关于在上市公司建立独立董事制度的指导意见》,把独立董事制度纳入了规范化的轨道。《意见》认为,自20世纪60年代以来,一些国家和地区在规范和完善公司治理结构时,都将独立董事制度作为一项重要的内容。据经济合作与发展组织(OECD)有关报告,1999年世界主要企业董事会中独立董事成员所占的比例都比较高,其中美国为62%,英国为34%,法国为29%。在各国,独立董事被看作是站在客观公正立场上保护公司利益的重要角色,对管理层有制衡的作用;同时,通过参与董事会的运作,可以发现公司经营的危险信号,对公司的违规或不当行 Recently, China Securities Regulatory Commission released the Guiding Opinions on Establishing an Independent Director System in Listed Companies, bringing the system of independent directors into a standardized track. According to the Opinion, since the 1960s, some countries and regions have made the independent director system an important part of their efforts in standardizing and improving their corporate governance structure. According to the OECD report, in 1999, the proportion of independent directors in the world’s major corporate boards was relatively high, with 62% in the United States, 34% in Britain and 29% in France. In each country, independent directors are regarded as playing an important role in protecting the interests of the company from an objective and impartial standpoint, and have a check-and-balance function on the management level. Meanwhile, by participating in the operation of the board of directors, they can find out the dangerous signals the company runs, Or improper