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在我国上市公司中引入独立董事制度,是完善我国公司治理结构、加强对上市公司监管的重要步骤,也是学界激烈争论的焦点。本文从理论研究和实证研究两个方面,对2002来以来国内关于独立董事制度的研究文献进行了梳理和综述。
The introduction of an independent director system into the listed companies in our country is an important step in perfecting the corporate governance structure of our country and strengthening the supervision of the listed companies. It is also the focus of intense debate in academia. This paper reviews and summarizes the domestic research literature on independent director system since 2002 in two aspects: theoretical research and empirical research.