独立董事特征和财务绩效实证分析毕业论文.doc

毕业论文 （20_ _届） 独立董事特征和财务绩效实证分析 摘 要 独立董事起源于英美法系国家，它是完善公司监督机制、完善董事会职能与结构、确保董事会运作公正、透明的重要措施。20世纪70 关键词Abstract The independent directors originated in countries of Anglo-American law system, it is the perfect company supervision mechanism, perfecting the board function and structure, ensure the functioning of the board fair and transparent important measures. In the 1970s scholars gradually related problems for independent directors launched exploration. Our listed company shall have independent directors aimed to strengthen management of the board of directors of the effective balances, better represent shareholder’s benefit and reduce “one share only big” was also in order to improve the firm performance, promotes the company’s corporate governance image, improve corporate governance structure, and promote the healthy development of the listed company. The system of independent directors in China’s implementation of time is short, in practice there are still many insufficient and defect. Therefore, aroused the Chinese many scholars to the attention and research and made a lot of research achievements, but so far the system of independent directors are still exist many problems, needs to be studied further, especially the system of independent directors and performance of the company relationship problems more worth exploring, therefore, to the system of independent directors and performance of the company research of the relationship, conduce to the improvement of the system of independent directors, have important practical significance. This paper will take zhejiang manufacturing listed company as an example, through to 20 zhejiang manufacturing listed company 2007-2009 three years each sample company data for empirical research, by using descriptive analysis, and regression analysis, and linear multi-regression model method, proof of financial performance and the proportion of the independent directors, independent directors reputation, independent directors degr