中美独立董事规模与会计舞弊相关性的比较

A Correlation between the Size of Independent Directors and the Accounting Fraud of China and the US:A Comparative Study

虽然中美两国在面对上市公司日益严重的会计舞弊现象时,都表现出不断扩大独立董事规模的强烈愿望,但基于两国市场和制度背景的比较分析发现,美国独立董事数量的增加能够显著遏制会计舞弊行为,而中国逐渐规范的独立董事队伍却没能有效发挥出预防和监督会计舞弊发生的作用。为提高独立董事的监管效力,我国需要从实施责任监督和追究制度、变革选任办法及履职规范、调整人员结构和创造履职环境等方面促进独立董事制度的完善。

Facing the increasingly serious phenomenon of accounting fraud,China and the US have showed a strong desire to increase the size of the independent directors continuously. Related analysis in this field and system background thereof reveal that extensive independent directors do effectively contribute to reduce the actions of accounting fraud in the US; but the relationship concerned is changing from significantly positive correlation to irrelevant one gradually in China,independent directors have not been playing their due roles effectively in supervising and preventing accounting frauds. In order to promote the pro-gress of independent director system,China needs to implement the responsibility supervising and undertaking systems,reform the appointing and duty performing standards,adjust the personnel structure and perfect the working environment