摘要
美国公司丑闻事件使美国独立董事制度有了新的发展。本文首先论述了独立董事独立性的内容及影响因素,再以特拉华州法院审理的三个案件说明美国独立董事制度存在的失灵现象并分析了造成这种现象的主要原因,最后论述了美国独立董事制度的新发展及其对我国的启示。
Owing to the scandal of American corporation, the institution of independent director in the USA won new development. Above all, the article illustrates the function of board and establishment of instition of independent director; then analyzes the independence and the influent factors of independent director; and then defines the existence of the failure of institution of independent director and explains the main factors which cause the failures in accordance with three cases which were congnized by the court in Nevada; finally, it clarifies the new development of institution of independence director in the USA and its influence on China.
出处
《湖南涉外经济学院学报》
2007年第3期43-48,共6页
Journal of Hunan International Economics University
关键词
独立董事
独立性
发展
启示
independent director
independence
development
revelation
