Abstract:We find that independent directors, for solving the problems such as controlling of big shareholders, insider control and etc., are not as efficient as expected in the real activities. In order to lead independent directors out of the inefficient dilemma, we analyze the function of independent directors on the basis of the explanation of internal control objectives, and propose a function mode of independent directors in the internal control. Our study contributes to the literature of clarifying independent directors powers, responsibilities and the coordination of them. Furthermore, it also contributes to improving the management regulation and the performance of independent directors in corporate governance.