独立董事与会计信息披露质量研究

独立董事制度是完善公司治理结构的一项重要举措,独立董事制度在公司治理结构的各个部分能够充分发挥作用的情况下,能为会计信息质量提供可靠的保证。到目前为止,我国大多数上市公司都建立了独立董事制度,人们重视的方面也已经从发展的规模转移到运作和治理有效性的角度上。在大多数上市公司都建立了独立董事制度的情况下,应该充分发挥董事会尤其是非执行董事的监督参与决策的职能,从而更好地提高会计信息披露质量。只有完善充分发挥作用的公司治理结构,才能为企业经营决策及外部投资者提供高质量的会计信息。

Independent Director and Accounting Information Disclosure Quality

As a major approach for improving corporate governance, the independent director system could guarantee the quality of ac- counting information if it plays in every aspect of corporate governance structure. Most listed Chinese Companies now has established the independent director system and their focus has turned from development scale to the efficiency of operation and management. Since most listed companies have set up the system, the board of directors and non-executive directors should play their supervision and deci- sion-making role, so as to upgrade the accounting information disclosure quality. Only by improving and performing the role of corporate governance structure could a company offer high quality accounting information for decision-making and investors.