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摘 要
独立董事制度是资本市场走向成熟的产物，它的出现表明了董事会的独立性
在公司治理的实践中越来越被重视。这种制度在美国和欧洲取得了比较好的成效
之后，越来越多的国家也开始效仿。2001 年我国正式引入独立董事制度，设立
初衷是希望独立董事发挥其监督和建议权，提高上市公司治理水平。独立董事是
否充分发挥了职能、帮助提高了上市公司的会计信息质量是很多人关注的问题。

在国内外学者研究的基础之上，本文采用实证研究方法，选择了独立董事占
董事会成员的比例、独立董事的学历水平、独立董事的薪酬水平和会计背景的独
立董事的比例这四项特征来进行研究，会计信息质量选择了深交所对上市公司的
信息披露质量的考评结果作为衡量标准。研究结果发现，除了独立董事的薪酬与
会计信息质量之间存在显著的正相关，其余的三项与会计信息质量之间没有相关
性。说明独立董事在我国的实施效果没有达到当时引入的初衷，如何更好的发挥
独立董事的作用，对我们来说依然任重道远。

关键词： 独立董事制度；独立董事特征；会计信息质量II
Abstract
Independent directors system is the product of the mature capital markets; it
means the independence of the board catches more and more attention in the practice
of corporate governance. Independent director system has achieved good results in the
United States and Europe, so more and more countries begin to follow it. China
introduces this system formally in 2001, hoping the establishment of independent
director system can play its role of supervision and recommendation, thus improving
the management level of listed companies. People are concerned about whether
independent directors fully played their role to help improve the quality of accounting
information.
On the basis of domestic and foreign scholars’ research, this thesis adopts the
methods of empirical research and chooses the proportion of independent directors in
board members, education level of independent directors, remuneration level of
independent directors and the proportion of accounting backgrounds independent
directors to study. The quality of listed companies’ information disclosure judged by
Shenzhen stock exchange is made as the yardstick. The results of the study show that
there is a significant positive correlation between the recommendation of independent
directors and the accounting information quality. But there is no correlation between
the rest three variables and accounting information quality. It means that the effect of
independent directors system doesn’t meet the original intention in China. There is
still a long way to go to explore how to fully play the role of independent directors.
Keywords: Independent directors system; Characteristics of independent directors;
Quality of accounting information