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一、美国独立董事制度及其引发的“一体化”效应独立董事制度源于美国。~①这不是偶然的。众所周知,在公司治理方面,美国实行的是“单层制”做法,即不设立专门的公司监督机构。即便是上市公司(即公开公司或者公众持股公司),在公司内部也没有建立专门的监督组织。据资料显示,在美国最早建立独立董事制度的是1940年的《美国投资公司法》~②。但是,在美国独立董事制度的全面发展应该是20世纪中后期。美国独立董
First, the system of independent directors in the United States and the “oneness effect” triggered by the system of independent directors originate from the United States. ~ ① This is not accidental. As we all know, in the area of corporate governance, the United States practices a “single-tier system” whereby no special corporate supervisory body is set up. Even public companies (ie public companies or public shareholding companies) do not have a dedicated oversight organization within the company. According to statistics, the earliest establishment of an independent director system in the United States was the 1940 U.S. Investment Company Law. However, the all-round development of the system of independent directors in the United States should be the late 20th century. American independent director