大陆法系国家(地区)公司法在传统上倾向于采用双层制结构。然而,近年来,许多原本采用双层制结构的大陆法系国家(地区),如中国大陆和中国台湾地区、日本、韩国、法国、德国等,纷纷引进根源于英美的独立董事制度,以期提高治理效率。这表明,在全球化背景下,不同国家(地区)的公司治理在一定程度上具有趋同的趋势。然而,由于路径依赖、制度互补性等原因,这些国家(地区)引进的独立董事制度尚存在许多问题,其实际效果也有待检验,这从一个侧面表明了公司治理趋同的困难性。 The civil law country (region) company law traditionally prefers a double-tiered structure. However, in recent years, many continental law countries (regions) originally adopting the double-tier structure, such as mainland China, Taiwan, Japan, South Korea, France and Germany, have introduced an independent board system rooted in the Anglo-American system in order to raise Governance efficiency. This shows that in the context of globalization, corporate governance in different countries and regions tends to converge to a certain extent. However, there are still many problems in the system of independent directors introduced by these countries (regions) due to the path dependence and the complementarity of systems. The actual results have yet to be tested, which shows the difficulty of convergence of corporate governance from one aspect.