独立董事制度起源于美国,它作为公司治理结构改革的重要举措在我国上市公司确立后,发挥了重要作用,但也出现很多问题。要促进公司治理结构改革,健全独立董事制度,就要厘清中西公司制度的差别,重新定位独立董事制度,并进一步完善独立董事机制。 The system of independent directors originated in the United States. As an important measure of corporate governance structure reform, it has played an important role in the establishment of listed companies in our country. However, many problems have emerged. To promote the reform of corporate governance and improve the system of independent directors, we must clarify the differences between Chinese and Western companies, reposition the system of independent directors and further improve the mechanism of independent directors.