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现行规定对独立董事的功能定位模糊 ,容易引起独立董事和监事会的功能冲突 ,本文通过对独立董事制度功能的考察和比较 ,提出在界定独立董事功能时应考虑的方向。
The current regulations have blurred the function of independent directors and easily lead to the functional conflict between independent directors and board of supervisors. Through the investigation and comparison of the functions of independent directors, this paper puts forward the direction that should be considered when defining the functions of independent directors.