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自2001年8月中国证监会发布《关于在上市公司建立独立董事制度的指导意见》以来,独立董事制度对上市公司规范运作、法人治理结构的完善,起到了积极而重要的推动作用。本文认为,独立董事制度的功能应集中定位于监督职能,而加强上市公司财务监督是独立董事的重要职能之一。本文还就如何做好上市公司独立董事工作提出了自己的看法。
Since the CSRC issued the Guiding Opinion on Establishing an Independent Director System in Listed Companies in August 2001, the independent director system has played an active and important role in promoting the standardized operation of listed companies and the improvement of the corporate governance structure. This paper argues that the function of the independent director system should be focused on the supervisory function, and strengthening the financial supervision of the listed company is one of the important functions of the independent director. This article also put forward my own views on how to do the work of independent directors of listed companies.