独立董事制度与上市公司信息披露

Independent Director System and the Listing Companies' Information Revelation

在我国现阶段 ,建立独立董事制度是完善上市公司治理结构的一项重要举措 ,也是治理上市公司信息披露质量的关键。本文主要从会计信息披露的角度说明独董制度的建立与完善问题。

In the current stage of our country, it is an important step to establish independent director system, which will help perfect the listing companies' administrative structure, it is also the key to control the listing companies' information to be revealed. And this paper explains the problems about improvement and establishment of the independent director system mainly from the angle of accounting information revelation.