独立董事制度与会计信息质量控制——利用博奕理论进行的解释

Independent Director Institution and Quality Control of Accounting Information: A Perspective of the Game Theory

影响独立董事制度在控制会计信息质量方面发挥作用的因素有内外两个方面。外部因素主要是会计准则的制定和独立审计制度的效率;内部因素主要是独立董事的声誉、薪酬、法律责任和职权。美国会计危机的出现,并不意味着其独立董事制度的完全失效;我国在引入独立董事制度的过程中,相关的规定还比较散乱。因此,既要完善其内部构成要素,又要与外部相关制度协调。

There are both external and internal factors that affect the role which independent director institution plays in the quality control of accounting information. External factors mainly include the setting of accounting standards and the efficiency of independent audit. Internal factors mainly include independent director's reputation, salary, legal responsibilities and authority. The emergence of American crisis in accounting doesn't mean that the independent director institution ceases to be effective. In the course of introducing this institution into China, relevant regulations are still inadequate. Therefore, to develop the independent director institution, we should both perfect its internal components and reconcile it with external regulations.