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基于中小企业板上市公司2005～2007年三年的面板数据,本文选用了中小板企业独立董事制度的相关特征,采用linear线性回归检验了公司治理中独立董事制度对公司业绩的影响。研究结果表明:我国中小企业板块上市公司独立董事学历与公司业绩呈负相关,独立董事薪酬、出席董事会次数和占公司董事会成员比例与公司业绩无显著相关性,有法律专业背景独立董事的公司业绩比较好,在有技术和法律专业背景独立董事的公司独立董事年龄与公司业绩正相关,在有会计和经济管理专业背景独立董事的公司独立董事年龄与公司业绩负相关。
Based on the panel data of the SME board listed companies for the three years from 2005 to 2007, this paper selected the relevant characteristics of the independent board system of small and medium-sized board companies, and used a linear linear regression to test the impact of the independent director system on corporate performance in corporate governance. The results of the study indicate that the qualifications of independent directors of listed companies in the SME sector of China are negatively related to the company’s performance. The remuneration of independent directors, the number of directors attending the board of directors, and the proportion of the company’s board of directors are not significantly related to the company’s performance. There is a legal professional background. The performance of independent directors It is better that the age of independent directors of independent directors in the technical and legal professional background is positively correlated with the company’s performance. In the background of professional accounting and economic management, the age of independent directors of independent directors is negatively related to the performance of the company.