独立董事制度发源于20世纪30年代的美国，其设立的初衷是为了解决企业所有权与经营权分离而产生的“内部人控制”问题。随着独立董事制度的发展，该制度已经在英、美、法、德、中、日等国家盛行开来，成为规范和完善公司治理结构的重要制度措施。独立董事制度于2001年引入我国，在这十几年中，随着我国的经济制度不断完善，法律规章不断健全，独立董事制度与企业绩效之间的关系受到学者的广泛关注。在现阶段的情况下，独立董事制度与企业绩效的关系如何，独立董事如何影响企业绩效，这是一个值得我们探索的问题。

华为财务助理面试题

Independent director system originated form the United States in 1930s in order to solve the problem of “insider control “which arose from the separation of ownership and management. With the development of the independent director system, the system has been prevalent in the UK, the United States, Germany, Japan and other countries, which became an important measure of standardizing and improving the corporate governance structure. Independent director system was introduced in China in 2001. In the last ten years,with the continuous improvement of China's economic system, laws and regulations , the relationship between independent directors and corporate performance has been a widespread concern by scholars.In the present circumstances, what the relationship between independent directors and corporate performance is and how independent directors influence corporate performance are worth exploring.

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