【摘要】 文章通过考察我国公司的法律传统和治理现状,比较了我国与英美国家实施独立董事制度的法律环境,运用法律和经济学的分析方法,得出结论:我国在目前不宜引进独立董事制度,即使考虑其法律地位而在《公司法》有所规定,也不应该是强制性规定。所以,新《公司法》第123条的规定值得商榷。更多还原

【Abstract】 On the basis of the review of the legal tradition and governance condition of corporations of our country and comparison of legal environments for implementing independent-director system among China and UK and USA,this paper draws such a conclusion by adopting both legal and economic analysis methods:It is not feasible to introduce the independent-director system into China and it should not be a mandatory provision even if this system has to be provided in “Company Law” due to its significant status in law system.Therefore,Article 123 of the new “Company Law” is debatable.更多还原