The original intention of the design of independent directors is to prevent the interests of the company and the rights and interests of small and medium-sized shareholders from being harmed by the opportunistic behavior of controlling shareholders and management.However,with the rapid development of China's capital market and the continuous expansion of the securities market,the lack of independence of independent directors makes it difficult for independent directors to play a supervisory role,and then the financial fraud scandals of listed companies continue.How to maintain the independence of independent directors has been a hot topic of discussion in the academic circles.The paper analyzes the current situation of independence of independent directors,and puts forward unique insights.
关键词
独立董事/独立性/监督职能
Key words
independent directors/independence/function of supervision
维普
万方数据