近十年来,美国的独立董事制度在改善董事会结构、完善公司治理结构等方面发挥了重要的作用,我国也在大力引进这一制度。然而,在实践中,我国独立董事制度存在如下十个亟待解决的问题。1.独立董事功能定位认识的问题当前,我国公司治理结构存在的突出问题是控股股东控制股东大会和 In the past decade, the United States’ independent director system has played an important role in improving the structure of the board of directors and improving the corporate governance structure. China is also vigorously introducing this system. However, in practice, the following ten issues need to be resolved in our country’s independent director system. 1. Problems with the understanding of the functions of independent directors At present, the prominent problem in the corporate governance structure of China is that the controlling shareholder controls the general meeting of shareholders and