独立董事的独立性与公司绩效关系研究毕业论文.doc

本 科 毕 业 论 文 题 目 独立董事的独立性与公司绩效关系研究 —基于医药制造类企业上市公司的实证研究 学 院 专 业 财 务 管 理 班 级 学 号 学生姓名 指导教师  摘 要 独立董事制度是加强董事会独立性、改善公司治理结构的有效手段之一，已经成为现代公司治理的一个重要组成部分，而独立董事的独立性又是这一制度的核心问题。它能够起到减轻内部人控制减少经营管理者和股东目标的不一致更好地行使董事会监督职能能够保护投资者的利益,提升上市公司的绩效关键词：Abstract Independent director system is to strengthen the independence of the board, effective corporate governance structure to improve one of the means of modern corporate governance has become an important part of the independence of independent directors is the core of this system. It can play a relieve internal control and reduce the target managers and shareholders is inconsistent, and Exercise better board oversight, to protect the interests of investors and enhance the performance of listed companies. This is important for its practical significance to further study . In this paper, According to the relationship between pharmaceutical manufacturing independence of independent directors of listed companies and corporate performance, we have to study it. This article first describes the independent director system in the background and significance, then introduces the theory of independent director system and corporate governance performance and evaluation system, again, a hypothesis based on theoretical analysis and construct a multiple linear regression model,at last, according to Annual Report of the Shanghai Securities Exchange listed before the end of 2008 pharmaceutical manufacturing Class company in 2009 empirical analysis,Researches the relationship between independent directors and corporate performance. Firm performance is with ROE to measure, and independent director governance is measured with the independent directors