搜题

在上市公司治理实践中,董事会成员中的独立董事经常被视为重要的组成部分。保证独立董事能够行使监督职责的关键因素包括( )。

注册会计师-公司战略与风险管理 2023-05-17

A. 不在该上市公司担任除独立董事之外的其他职务
B. 具备财务背景和丰富的经验
C. 不得在该上市公司获取与经营业绩相关的收入
D. 与其他上市公司不存在利益关系

参考答案:AC

具备财务背景和丰富的经验,不是独立董事必备的技能,选项B 错误;独立董事可以与其他上市公司存在利益关系,选项D 错误。

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