为了促进上市公司的健康发展，规范资本市场的合理运作，我国证监会在上市公司中引入了独立董事制度。然而，该制度的引入并没有完全朝着预期的方向发展，在国内市场，独立董事群体陆续的从任职的上市公司中提前辞职，这种辞职行为在近几年呈现出快速增长的趋势。很多学者认为这种提前辞职的行为能够成为一种预警信号，它可能隐含了独立董事所任职的公司存在治理缺陷的负面信息。因此，本文着重研究独立董事提前辞职与公司治理之间的关系，研究能否从提前辞职的行为中判断公司存在治理缺陷的问题。从而帮助维护中小股东的利益和改善上市公司的治理结构，使得独立董事在公司治理中得以发挥更切实的作用。 本文以2011-2013年沪深A股上市公司独立董事辞职的数据作为研究的样本空间，分类整理为独立董事正常辞职和提前辞职两种样本数据，选取财务重述和违规行为作为上市公司治理缺陷的代理变量，并建立数学模型，运用Logistic回归模型进行数据的非线性理论研究，通过数学方程的等价变换计算出研究对象的概率。根据选取的样本进行理论分析研究，得到发生独立董事正常辞职和提前辞职的上市公司，下一年发生财务重述和违规行为的概率，通过概率比较来证明独立董事提前辞职与公司治理缺陷的相关性。研究的结果表明：独立董事的提前辞职确实具有传递公司治理缺陷的信号作用，即发生独立董事提前辞职的上市公司相比独立董事正常辞职的上市公司，下一年发生财务重述和违规行为的概率会显著增加。本文不仅为监管部门建立对独立董事的追溯处罚机制提供理论和实证支持，而且为学术界在独立董事制度有效性的研究上提供参考依据。

In order to improve the corporate governance structure, accelerate the standardized operation of listed companies, China Securities Regulatory Commission introduced formally the independent director system in listed companies. However, with academia and regulatory authorities discussing to deepen and improve the system of independent directors increasingly heated, independent directors of the groups began to show a different kind of behavioral tendencies, resigned from the listed companies, the number of such independent directors showing a rapid growth trends, and most of the independent directors choose to resign in advance, I think the abnormal resignation of independent directors is likely to be preamble signal of corporate governance deficiencies. In this paper the resignation of independent directors in advance as the starting point, searching on the correlation of Independent Directors to resign in advance and corporate governance deficiencies, helping to regulate the governance structure of listed companies, so that investors can properly judge the situation by investment management companies. In this paper, the 2011-2013 Shanghai and Shenzhen main board listed company independent director resignation as sample data, select the restatement of financial irregularities and corporate governance as a proxy for defects, by comparing with that when the listed companies occurred normal resignation of independent directors or independent directors to resign in advance,the probability of financial restatement and irregularities in next year in the listed companies,to verify that between the abnormal resignation of independent directors and corporate governance defects whether there is correlation or not. By hypothesis, collecting data, building Logistic regression model, then get conclusion. The study found: the occurrence of independent directors to resign in advance of the listed companies compared to the occurrence of normal resignation of independent directors of listed companies, the probability of financial restatements and irregularities should be large in next year. The results show that the independent directors of the Company resigned in advance indicates that there are serious management deficiencies. This article is not only to establish an independent director retroactive punishment mechanism for regulators to provide a theoretical and empirical support,and provide a new cognitive effectiveness for independent director system that has long been controversial academics.