美国公司丑闻事件使美国独立董事制度有了新的发展。本文首先论述了独立董事独立性的内容及影响因素,再以特拉华州法院审理的三个案件说明美国独立董事制度存在的失灵现象并分析了造成这种现象的主要原因,最后论述了美国独立董事制度的新发展及其对我国的启示。 The U.S. corporate scandal has given new impetus to the system of independent directors in the United States. This article first discusses the content and influencing factors of the independence of independent directors, and then illustrates the failure of the system of independent director in the United States through three cases before the Delaware Court and analyzes the main causes of this phenomenon. Finally, New Development of Independent Director System and Its Enlightenment to China.