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论文编号：	694
作者编号：	2120061970
上传时间：	2008/6/20 12:12:18
中文题目：	财务独立董事履职效力研究
英文题目：	The Reseach of Financial Indep
指导老师：	陆宇建
中文关键字：	独立董事制度;财务独立董事;履职
英文关键字：	Independent director system;Fi
中文摘要：	2001年8月，中国证监会发布了《关于在上市公司建立独立董事制度的指导意见》，该意见明确指出，上市公司独立董事中至少应包括一名会计专业人士（指具有高级职称或注册会计师资格的人士），这条有关会计专业独立董事的特别规定将财务独立董事置于一个醒目的位置，突出了其重要性。但是目前，有关财务独立董事问题的研究却并不多，因此本文试图对财务独立董事在公司治理中的作用及相关问题进行探讨。 本文采用规范和实证相结合的方法对我国上市公司财务独立董事的履职效力以及财务独立董事的背景特征对其履职效力的影响情况进行了研究。本文通过对基本理论、独立董事制度及功能和财务独立董事特征与职能的分析，得出我国上市公司财务独立董事的特殊职能，即提高公司决策水平、加强企业财务管理和会计监督以及制定合理的薪酬机制。同时，本文还指出除了以上职能，财务独立董事在强化监事会作用和缓解股东与高级管理层的冲突方面具有一定作用。在实证分析部分，本文针对财务独立董事的上述职能和作用首先提出其存在履职效力，并应在改善财务状况、优化经营成果、加强对股东的保护和提高会计信息质量方面有所体现。然后本文结合配对样本T检验和威尔科克森符号秩检验的定性研究和回归分析的定量研究的方法进行实证分析，得出财务独立董事因其专业性的特征，在上市公司中的确具有独特的履职效力。在此基础上，本文进一步采用多元回归模型检验了财务独立董事的学历、职业背景、兼职情况等背景特征对财务独立董事履职效力发挥程度的影响，发现财务独立董事的履职效力具有滞后性和稳定性，且财务独立董事的实践经验和管理能力是最有利于其发挥效力的背景特征，同时本文还发现，财务独立董事的履职还停留在一个最基础的层面。可以说，本文的研究对重视财务独立董事建设和优化财务独立董事队伍提供了实证方面的依据。
英文摘要：	August 2001, the China Securities Regulatory Commission issued “the guidance on establishing an independent director system in the listed companies”, the comments made it clear that the independent directors of listed companies should include at least one accounting professionals (refer to a senior accountant or a Certified Public Accountant). This special provision placed the financial independent directors in a prominent position, highlighting its importance. But at present, the study on financial independent directors is not more than others, therefore this thesis in an attempt to research the role of financial independent directors and other related issues of financial independent directors in corporate governance. In this thesis, using the combining method of normal and empirical, studied the effectiveness of the financial independent directors in China's listed companies and the relationship of the effectiveness and their basic characteristics. By the analysis of the theory foundation of independent directors, the independent director system, the characteristics and responsibilities of financial independent directors, we found that the financial independent director did have the special functions that improving corporate decision-making level, strengthening the financial management and accounting supervision, making a reasonable salary mechanism. At the same time, this thesis also pointed out that besides above function the financial independent directors also could strengthen the function of the board of supervisors and alleviate the conflict of shareholder and the high-level management In the empirical analysis part, according to the above function we proposed the financial independent directors should improve financial situation, optimize business performance, strengthen the protection of shareholders and improve the quality of accounting information. Then using paired samples T-test, Wilcoxen symbols rank test and regression test researched the effectiveness. The result showed, because of the characteristics of professionalism of financial independent directors in the listed companies, did they have their unique performance effectiveness. On the basis of above, this thesis further used multivariate regression models examined the basic characteristics of financial independent directors such as qualifications, business background, part-time situation, how to impact the effectiveness of financial independent directors. From the examination we found that the effectiveness of financial independent directors has the hysteresis quality and stability, the experience and the manage capacity were most advantageous to display potency, and the work financial independent directors did was still in a most foundation station. It showed that this thesis provided the basis to pay more attention to financial independent directors and optimize the financial independent directors.
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