上市公司财务独立董事职责研究.docVIP

PAGE 上市公司财务独立董事职责研究 摘要：近年来，公司财务丑闻事件的频繁出现已经引起不同国家的相关组织、机构对独立董事的高度关注，并采取了相应措施。财务独立董事与企业经营业绩之间相关性研究历来是公司治理领域中的一个重要问题，研究清财务独立董事制度其执行效果如何，是否提高了公司业绩，不仅具有重要的理论意义，而且具有重要的现实意义。 首先，从公司治理结构、职责定位等角度解析财务独立董事基本理念。随后，以35家陕西省上市公司为样本，采用描述性统计手段，分析财务独立董事的任职情况以及履职效力，并分析了财务独立董事在公司经营业绩和公司治理中的作用。统计结果显示财务独立董事对于公司财务状况、经营状况、中小投资者利益保障情况及财务报告质量的影响程度有限。 最后，分析了财务独立董事履职效力约束的影响因素，提出财务独立董事制度的改进建议，有助于促进公司治理结构的完善。 关键词：财务独立董事；履职效果；完善机制 Listed Companies Duties of Independent Directors Abstract ：In recent years, corporate accounting scandals have caused frequent event in different countries, relevant organizations, institutions of great concern to the independent directors, and take corresponding measures. Independent directors and corporate financial results of operations of the correlation between the fields of corporate governance has always been an important issue. Independent Director of Finance clear how effective its implementation, whether the improved performance of the company, not only of great theoretical significance, but also has important practical significance. First, from the corporate governance structure, responsibilities and orientation angle of the basic concept of an independent director of financial analysis. Then, To 35 samples of listed companies in Shaanxi Province, by means of descriptive statistics, analysis of the representation of financial independence and the performance of their duties, and analysis of independent directors in the company of the financial results of operations and the role of corporate governance. Statistics showed Financial Independent Directors to the company financial position, operating conditions, protect the interests of small investors and the financial situation of the quality of reports to a limited extent. Finally, analyses of the effectiveness of the financial constraints of independent directors perform their duties factors, proposed the suggestions for improvement of the Financial Independent Directors. Contribute to improving corporate go