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一、独立董事制度在的产生与发展独立董事制度产生于20世纪70年代的美国。1977年经美国证监会批准,被纽约交易所引入,1978年,美国股票交易所规定凡在该所注册上市的企业必须设置审计委员会,由独立董事构成。由此,独立董事制度与上市公司紧密地联系起来。1991年,英国伦敦证券交易所提出的《最佳行为准则》中建议各上市公司建立独立董事制度。1993年,香港联交所引入了对于上市公司建立独立董事制度的要求。至此,独立董事制
First, the emergence and development of independent director system The independent director system was born in the 1970s in the United States. Approved by the U.S. Securities and Exchange Commission in 1977 and introduced by the New York Stock Exchange in 1978, the U.S. Stock Exchange requires that all establishments listed in the register must have an audit committee and be composed of independent directors. As a result, the system of independent directors and listed companies are closely linked. In 1991, the “Code of Best Practice” put forward by the London Stock Exchange proposed to each listed company to establish an independent director system. In 1993, the Hong Kong Stock Exchange introduced the requirement of establishing an independent director system for listed companies. So far, independent director system