当前,独立董事的设置已成普遍趋势,但在关于独立董事对提高公司治理质量,提升公司业绩和维护股东利益的实际效用方面,理论界却一直存在着争议,因此,论证独立董事制度治理效应的实证研究,已成为我国公司治理和会计理论研究中一个十分重要的论题。 At present, the setting of independent directors has become a general trend. However, the theoretical circle has been controversial regarding the practical effects of independent directors on improving the quality of corporate governance, improving corporate performance and safeguarding the interests of shareholders. Therefore, it is argued that the effect of governance by independent directors Empirical research has become a very important topic in the study of corporate governance and accounting theory in our country.