我国引入独立董事制度已达5年之久,为了证实独立董事制度的有效性,本文从独立董事在董事中的比例、独立董事薪酬额度、独立董事应出席董事会会议次数3个变量,考察了独立董事制度与上市公司经营业绩之间的相关性,指出上市公司经营业绩受多方因素影响,独立董事制度只能发挥有限作用。 In order to verify the effectiveness of the independent director system, this paper analyzes three independent variables: the proportion of independent directors in the board of directors, the compensation amount of independent directors, the number of independent directors should attend the board meeting, The relationship between the director system and the operating performance of listed companies, pointed out that the operating performance of listed companies is affected by many factors, and the independent director system can only play a limited role.