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独立董事制度最早源于英美法系国家。美国1940年《投资公司法》就规定董事会成员中至少40％的董事必须为外部董事。1977年经美国证券交易委员会(SEC)批准,纽约股票交易所颁布条例,要求上市公司在1978年6月30日前设立专门的独立的审计委员会。到了二十世纪九十年代,美国《密西根公司法》第450条率先正式创设独立董事制度。九十年代以来,独立董事制度在英美法系国家普遍得到加强,在大陆法系国家也逐步引起重视。一、独立董事制度在我国的实践我国受大陆法系影响较大。我国作为二
Independent director system originated from Anglo-American legal system countries. The United States Investment Company Act of 1940 states that at least 40% of the board members must be external directors. In 1977 by the United States Securities and Exchange Commission (SEC) approved the New York Stock Exchange enacted regulations requiring listed companies in June 30, 1978 set up a special independent audit committee. By the 1990s, Article 450 of the “Michigan Company Law” of the United States took the lead in formally establishing an independent director system. Since the nineties, the system of independent directors has been generally strengthened in countries like Anglo-American legal system, and gradually gained prominence in the countries of civil law system. First, the practice of independent director system in our country China is more affected by the civil law. Our country as two