CAJ | 학술논문

信息透明度问题,一直是理论界与实务界的研究热点。选择2007—2009年深圳证券交易所952家A股上市公司为研究样本,以深圳证券交易所对上市公司的信息披露考评结果作为信息透明度的代理变量,采用单变量差异显著性检验和面板数据Logistic回归分析方法,分别研究了独立董事比例、设立审计委员会与信息透明度之间的关系,研究结果表明：独立董事比例与信息透明度呈负相关,设立审计委员会与信息透明度呈正相关,但统计上均不显著。这表明我国独立董事和审计委员会的作用尚未充分发挥。
신식투명도문제,일직시이론계여실무계적연구열점。선택2007—2009년심수증권교역소952가A고상시공사위연구양본,이심수증권교역소대상시공사적신식피로고평결과작위신식투명도적대리변량,채용단변량차이현저성검험화면판수거Logistic회귀분석방법,분별연구료독립동사비례、설립심계위원회여신식투명도지간적관계,연구결과표명：독립동사비례여신식투명도정부상관,설립심계위원회여신식투명도정정상관,단통계상균불현저。저표명아국독립동사화심계위원회적작용상미충분발휘。
＂The issue of transparency in information disclosure has been a theoretical and practical research topic.In this paper,the examination result of listed companies in Shenzhen Stock Exchange about the information disclosure serves as the agent variables of transparency.The relationship among the independent director proportion,audit committee and transparency in information disclosure is researched by means of significant test of a single variable differences and panel data＇s Logistic regression analysis,952 A shares of listed companies in Shenzhen Stock Exchange among 2007—2009 being chosen as research samples.The study indicates that the proportion of independent directors to transparency in information disclosure is of negative correlation,the relationship between the audit committee and transparency in information disclosure is positive,but neither is statistically significant.It indicates that the role of both the independent directors and the audit committee has not yet been brought into full play.