本文以上市公司财务独立董事为对象,在明确财务独立董事的涵义、职能的基础上,提出了上市公司应重视财务独立董事的作用,即应明确财务独立董事的功能定位、加强其资格认定、进行财务独立董事的组织建设、规范财务独立董事的选任和退出机制,完善财务独立董事的激励和约束机制,加强其他配套措施等。 On the basis of clarifying the meaning and function of financial independent directors, this paper puts forward the function that listed companies should attach importance to financial independent directors, that is, it should clarify the functional orientation of financial independent directors, strengthen their qualifications, To organize the independent financial directors, standardize the system of selecting and withdrawing financial independent directors, improve the incentive and restraint mechanism for financial independent directors, and strengthen other supporting measures.