獨(du)(du)(du)(du)立(li)(li)(li)董(dong)(dong)(dong)事(shi)(shi)(shi)(shi)制(zhi)度于(yu)30年(nian)代(dai)首(shou)創于(yu)美國(guo)(guo)，它(ta)的(de)形成(cheng)是(shi)美國(guo)(guo)在其公(gong)司(si)(si)(si)機(ji)關構造單一制(zhi)模式下對其內(nei)部監督機(ji)制(zhi)的(de)改良。國(guo)(guo)際成(cheng)熟的(de)資本市場對獨(du)(du)(du)(du)立(li)(li)(li)董(dong)(dong)(dong)事(shi)(shi)(shi)(shi)概念(nian)界定為(wei)(wei)不在上市公(gong)司(si)(si)(si)內(nei)部任(ren)職(zhi)且(qie)與公(gong)司(si)(si)(si)沒(mei)有(you)任(ren)何(he)股(gu)權關系的(de)人(ren)士。也(ye)就是(shi)說(shuo)，獨(du)(du)(du)(du)立(li)(li)(li)于(yu)上市公(gong)司(si)(si)(si)的(de)管理層，任(ren)何(he)上市公(gong)司(si)(si)(si)或其子(zi)公(gong)司(si)(si)(si)內(nei)的(de)經理和雇員都不能(neng)作(zuo)為(wei)(wei)獨(du)(du)(du)(du)立(li)(li)(li)董(dong)(dong)(dong)事(shi)(shi)(shi)(shi)。獨(du)(du)(du)(du)立(li)(li)(li)董(dong)(dong)(dong)事(shi)(shi)(shi)(shi)的(de)獨(du)(du)(du)(du)立(li)(li)(li)性概括(kuo)起(qi)來表現在以下三個方面：（1）獨(du)(du)(du)(du)立(li)(li)(li)的(de)財產，即(ji)(ji)(ji)獨(du)(du)(du)(du)立(li)(li)(li)董(dong)(dong)(dong)事(shi)(shi)(shi)(shi)的(de)財產應(ying)獨(du)(du)(du)(du)立(li)(li)(li)于(yu)其任(ren)職(zhi)的(de)公(gong)司(si)(si)(si)；（2）獨(du)(du)(du)(du)立(li)(li)(li)的(de)人(ren)格(ge)，即(ji)(ji)(ji)獨(du)(du)(du)(du)立(li)(li)(li)董(dong)(dong)(dong)事(shi)(shi)(shi)(shi)應(ying)獨(du)(du)(du)(du)立(li)(li)(li)于(yu)公(gong)司(si)(si)(si)的(de)股(gu)東、董(dong)(dong)(dong)事(shi)(shi)(shi)(shi)會(hui)和管理層；（3）獨(du)(du)(du)(du)立(li)(li)(li)的(de)運(yun)作(zuo)，即(ji)(ji)(ji)獨(du)(du)(du)(du)立(li)(li)(li)董(dong)(dong)(dong)事(shi)(shi)(shi)(shi)的(de)任(ren)職(zhi)應(ying)獨(du)(du)(du)(du)立(li)(li)(li)于(yu)公(gong)司(si)(si)(si)的(de)董(dong)(dong)(dong)事(shi)(shi)(shi)(shi)會(hui)和經理層。為(wei)(wei)了保證公(gong)司(si)(si)(si)董(dong)(dong)(dong)事(shi)(shi)(shi)(shi)或審計委員會(hui)成(cheng)員的(de)獨(du)(du)(du)(du)立(li)(li)(li)性，國(guo)(guo)際資本市場一般都會(hui)要求“五(wu)年(nian)冷卻期(qi)”，即(ji)(ji)(ji)公(gong)司(si)(si)(si)員工在離開公(gong)司(si)(si)(si)后(hou)五(wu)年(nian)內(nei)不得擔(dan)任(ren)公(gong)司(si)(si)(si)獨(du)(du)(du)(du)立(li)(li)(li)董(dong)(dong)(dong)事(shi)(shi)(shi)(shi)。

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