An important aim of both the Sarbanes-Oxley Act in the US (together with new stock exchange rules) and the new code of corporate governance in the UK is to increase directorial independence and reduce conflicts of interest.

• 不论美国的萨班斯－奥克斯利法案(连同证交所的新规定)还是英国的公司治理新法规，其重要目的均在于提高董事的独立性，减少利益冲突。