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独董大多具有一定的社会地位,声誉对其重要,具体化和针对性的问责制度会在一定程度上制约独董的履职不当行为中国证监会2001年颁布《关于在上市公司建立独立董事制度的指导意见》;2017年5月深交所修订《深圳证券交易所独董备案办法》,细化了独董任职资格和独立性的相关要求。由于我国独董和监事会并存的情况较其他国家更为特殊,也由于我国上市公司股权结构普遍“一股独大”的性质,使得独董在行使自身职权过程
Most of the independent directors have certain social status and the accountability system that their reputation plays an important, specific and targeted role will to a certain extent restrict the independent directors’ performance of their duties. China Securities Regulatory Commission (CSRC) promulgated the “Notice on Establishing Independent Directors in Listed Companies Guiding Opinions on Institutions ”; in May 2017, the Shenzhen Stock Exchange revised the“ Measures for the Record-filing of Independent Directors in the Shenzhen Stock Exchange ”, which detailed the relevant requirements for qualifications and independence of independent directors. Due to the coexistence of independent directors and the board of supervisors in our country is more special than other countries, and due to the common ownership structure of listed companies in China,