Independent Directors & Quality Of Accounting Information

Independent director is one of the important signs that reflect the independence of board of directors. With the system introduced into almost all of the developed security markets, and making the remarkable performance in corporate governance practice, a lot of countries imitate one after another. Following this trend, the securities regulator require the listed companies of our country to set up the independent director system, Since the instruction of setting up independent director system in the listed companies was issued in 2001, the independent director system has begun to develop in our country progressively. People hope it can improve the mechanism of corporate governance, and standardize the operation of listed companies. Accordingly, people pay more attention to its efficiency.The paper applies positive research method, combined with normative research method. Set out from the angle of accountancy information quality, with listed company independence board director for research object, induce the independent board director's characteristic completely, aim at analyzing of sex its characteristic the output influence of the information quality to the accountancy, look for the foreign advanced experience that can draw lessons from, investigate valid system method and regulation, put forward having a constructive suggestion. This text is mainly divided into four parts. The first part for introduction, include research present condition, research way of thinking and method of research background, purpose, meaning, domestic and international scholar of article. The second part attends meeting to account information quality to say all for the independent board director, including the characteristic of independent board director and accountancy information quality and it of relation. The third part is part for textual core, independent board director's characteristic attends meeting to account information quality a relation of substantial evidence research. The fourth part according to substantial evidence part get the conclusion of have already aimed at putting forward of sex a perfect and independent board director system an exaltation an accountancy the suggestion of the information quality.