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在对国内外众多关于独立董事制度的相关研究成果进行梳理的基础上，本
文提炼出有关独立董事制度起源、发展以及功能的相关要点，并在此基础上以
独立董事的身份特征为切入点，提出关于独立董事年龄、学历、行业专长、高
校人士、政府人士及是否兼任多家公司这六个方面的研究假设；选取 2012-2014
年深市主板 A 股的相关数据作为研究样本，利用修正琼斯模型计算盈余管理
程度衡量会计信息质量的水平，并且利用多元回归分析来检验独立董事身份特
征对会计信息质量的影响关系。研究结果显示：在一定范围内，独立董事的年
龄对会计信息质量有正向影响；独立董事的学历对会计信息质量有正向影响；
政府背景对会计信息质量的影响较为显著，但行业专长和高校独立董事对会计
信息质量的影响不显著；独立董事兼任职务数量对会计信息质量有负向影响
基于上述研究结论，本文认为：就企业层面而言，应该完善独立董事聘任
制度机制，重视对会计信息质量的测评、考量，聘请具有多元化职业经历的独
立董事，建立及时有效的上市公司独立董事反馈机制，在最快的时间内了解每
一个独董的工作绩效等。就政府层面而言，严格控制独立董事兼任职务数量，
使他们有更多的时间和精力对每一个职位负责。就证监会层面而言，要严格规
范各种身份的独立董事的行为，建立行之有效的董事会结构。就社会层面而言，
要不断加强各种新闻媒体对独立董事的监察力度，充分利用社会大众的舆论力
量来独立董事进行监督，最大程度的发挥独立董事制度的作用
关键词：独立董事；身份特征；会计信息质量；政府背景iii
Abstract
The independent director system has been practiced for a long time in the
world, and has been relatively mature. But the introduction of independent director
system in China is not a long time, it has exposed a series of problems in the
process of development, so the independent director system in theory and practice
need more attention, and gradually improve the development ability. Based on this,
this paper makes an in-depth study on the relationship between the identity of
independent directors and the quality of accounting information.
Based on the summary about the independent director system in domestic
and foreign research results, this paper summarizes the system of independent
directors of the origin, development and function of relevant points, and on this
basis to the identity of the independent directors as a starting point, it put forward
the research hypothesis about the six aspects of independent directors
qualifications, age, industry expertise, University professionals, government
sources and whether hold a concurrent post in many companies.it is selecting the
2012-2014 listed companies in Shenzhen A shares related data as a sample of this
study, using the modified Jones model to the earnings level on the quality of
accounting information is calculated, and using of multiple regression analysis to
test the identity of independent directors on the accounting information quality
influence.The results showed that: the older independent board was beneficial to
the improvement of the quality of accounting information; High degree of
independent directors is conducive to the improvement of accounting information
quality; Industry expertise and the people, with no clear correlation for accounting
information quality; Due to the attention of the early Statas, the government on
accounting information quality has certain positive effect; Independent director
concurrently hold the position, the more the greater negative effect on the
quality of accounting information.
Based on the above conclusions, this paper argues that: on the enterprise
level, it should improve the system of independent director appointment
mechanism,pay attention to evaluation, the quality of accounting information,
employ independent directors diversified occupation experience, and establish an
independent director in a timely and effective feedback mechanism of listed
companies, understand each independent director&39;s work performance in the fastest
time.On the government level, strictly control the number of part-time positions of
independent directors, the independent directors have more time and energy to be
responsible for each position.On the level of the Commission, it is necessary to
strictly regulate the behavior of independent directors of all kinds of identity, andiv
establish a more reasonable and very effective structure of directors in all
companies.In terms of society, to strengthen the various news media that continue
to supervise the independent directors, the public opinion force to make full use of
the supervision of independent directors, So that it can make independent director
system play a key role in the company.
Keywords:independent director; identity characteristics; accounting information
quality;Government background湖南科技大学硕士学位论文
目 录
摘要...i
Abstract......... iii
第一章 绪论....... 1
1.1 选题背景及意义... 1
1.1.1 选题背景..... 1
1.1.2 选题意义..... 2
1.2 国内外文献综述... 2
1.2.1 国外研究现状......... 2
1.2.2 国内研究现状......... 4
1.2.3 文献述评..... 5
1.3 研究方法及内容... 6
1.3.1 研究方法..... 6
1.3.2 研究内容与框架.... 6
1.4 创新与不足 8
1.4.1 本文创新..... 8
1.4.2 研究不足..... 8
第二章 相关概念与理论基础........ 9
2.1 独立董事制度......... 9
2.1.1 独立董事职能......... 9
2.1.2 独立董事身份特征.......... 10
2.2 会计信息质量...... 11
2.2.1 会计信息质量的特征..... 12
2.2.2 会计信息质量的衡量..... 13
2.3 理论基础... 14
2.3.1 委托代理理论...... 15
2.3.2 信息不对称理论..........
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