An independent board of directors, subjecting to objectivity and impartiality so as to take pride in protecting the interests of shareholders and affiliates, serves to maintain the balance of power for governance. Meanwhile, through participating in the review and monitoring operations of the board, the signs of crisis affecting a company's going concern may be timely identified and wrongful or inappropriate conduct cautioned in advance. In theory, since directors of an independent board do not assume any other responsibility beyond the board and pose no conflicts of interests against the company, major shareholder and management without the possibility of obstruction of independent and objective decision making, the board shall be able to ensure stable operations of the company and protect the interests of the shareholders and affiliates from any damage. Nevertheless, it is impossible for an independent board to resolve all issues arising from structural problems of a company; whereas, to achieve effectiveness, besides relying on the improvements of conceptualizing corporate governance and fulfilling moral values, the harmony between the independent board and the governing management of the company must be facilitated in order to achieve the effective functioning of assignments of responsibilities. An independent board owes an obligation in good faith toward the company and the entire shareholders, and shall be in full compliance with the governing law and regulations as well as the company's articles of incorporation. However, whether the independent board is able to independently fulfill its duties, without being influenced by the major shareholder of the company, senior management team or any other individual or enterprise bearing interests with the company, so that a company can be steered to normal operation under its impartiality and objectivity, brings true challenges to attest to the role and functions it supposedly asserts.