The Independent Director System In Our Country And The Quality Of Accounting Information Relevance Research

The GEM market in China was founded in 2009 August, the establishment of the second board market is a financing platform for small and medium-sized enterprises, high-tech enterprises, today do pioneering work board the market has experienced rapid growth for nearly 6 years, but the improvement compared to the motherboard market, the GEM market still exist many aspects the problem of. Because gem for family businesses, so equity issues outstanding, "widespread Yigududa" and insider control phenomenon,large shareholders for their own interests with financial statements, construct a false transaction, these acts have seriously damaged the interests of small shareholders,Seriously disrupt the development of the market system. Based on the above reasons, the introduction of independent directors has become a necessary, our country has introduced the independent director system in 2001,the independent directors can use the characteristics of their own independent fair, the effective supervision of the shareholders of the company, the board of directors, management, standardized operation of the listing Corporation, to prevent accounting fraud, illegal problem the occurrence, so as to improve the quality of accounting information. The former scholars have done a lot of research for the independent director system board of listing Corporation and the accounting information quality problems, many scholars from different angles of the independent directors are studied,But for the research on the problem of the second board market of independent director system and accounting information quality and little.This paper uses a combination of normative and empirical research methods, choose the GEM market in 2011-- 2013 three years of data for the study sample. With the characteristics of independent directors system,independent director, independent director itself features specific behavior characteristic research dimension measurement. On the quality of accounting information by using the information disclosure assessment rating as an alternative variable. Through descriptive statistical analysis, correlation analysis, two Logistic regression analysis for the empirical analysis, the results of the study show that, the accounting professional backgrounds of independent directors have a proportion of independent directors, independent director proportion accounted for,The independent directors in the board of directors objection and the quality of accounting information are positivelycorrelated, that independent directors have the more the number of words to the more independent directors can improve the quality of accounting information, and the independent director: objection plays his independence of independent director function description. The independent director part-time work and the quality of accounting information has a negative correlation relationship, the number of part-time more independent directors, independent directors in the company to spend time and energy will be less. Not related to the age structure of the quality of accounting information and the remuneration of independent directors and independent directors,That the independent director salary level has little effect on the quality of accounting information. At the same time, the age structure of the independent directors can not decide whether the independent directors can use their own rich experience to improve the quality of accounting information. The above conclusion that the independent director system in the GEM market practical results basically accord with the introduction of the original intention.