当前理论界部分学者倡导,我国上市公司独立董事薪酬应采取间接支付方式。这种主张从其理论基础、选聘程序、后续培训和薪酬标准几个基本方面分析都不具有合理性和可行性。提高独立董事独立性和履职效果的关键不是支付主体,而是从制度全面性、监管有效性和实施环境等方面的综合改善。 Some academics in current theoretical circles advocate that the remuneration of independent directors of listed companies in China should adopt indirect payment methods. This kind of proposition is not reasonable and feasible from several basic aspects of its theoretical basis, selection and selection procedures, follow-up training and salary standards. The key to improving the independence and performance of independent directors is not the payment main body, but comprehensive improvement in terms of system comprehensiveness, regulatory effectiveness and implementation environment.