近些年来我国粉饰财务报告、虚假披露事件时有出现，会计信息披露质量令人担忧。董事会作为会计信息披露的决策机构，对披露违规行为起着直接的抑制作用。这其中，拥有独立性和专业性的独立董事所发挥的效用不容忽视。因此，本文将对独立董事是否影响会计信息披露质量、影响程度如何进行研究，并提出完善独立董事制度的相关建议。 首先，本文对独立董事和会计信息披露的相关理论和研究文献进行阐述和总结。在此基础上对二者的现状进行分析，发现我国独立董事规模不断壮大，证监管理部门对于独立董事的处罚力度逐步增强；但是我国上市公司会计信息披露仍存在问题，虚假成分较多。其次，从企业风险因素、公司治理、披露行为和审计、监管四个方面建立了测度指标体系，选取904家我国A股上市公司作为研究样本，采用熵权系数模型对样本上市公司2012-2014年的会计信息披露质量进行测度，发现企业间会计信息披露质量差异化程度比较高，但整体趋势没有明显变化。再次，在会计信息披露质量测度的基础上，选取独立董事占董事会比例、薪酬、兼职家数、亲自参会比例、任期等数量特征以及性别、年龄、学历、专业背景等质量特征作为解释变量，会计信息披露质量测度结果作为被解释变量，对904家样本企业2712个观测量，采用回归分析法研究独立董事对会计信息披露质量的影响。研究得到：我国上市公司会计信息披露质量受到独立董事薪酬、学历和法律专业背景的影响程度最大，且均为正向影响；独立董事占董事会比例、女性占比、年龄以及会计、非会计类财务背景和其他专业背景的影响程度次之，也为正向影响；兼职家数、任期对会计信息披露质量为负向影响；亲自参会比例对会计信息披露质量影响不显著。 最后，基于以上理论和实证分析，本文针对独立董事提出了完善选聘、退出和约束机制，合理控制规模和任职期限，优化薪酬和组成结构，保证工作时间与知情权等建议。

In recent years our country appear constantly gloosing of financial statements and the disclosure violations of false information,accounting information disclosure quality is worried.As the decision-making body of the accounting information disclosure,the board of directors plays a direct inhibitory effect to disclose irregularities.At the same time, the role of independent directors,which have independence and the professionalism,can not be ignored. Therefore,this article will analyse the independent director's influence on the quality of accounting information disclosure,and put farword some suggestions to improve the system of independent directors . In this paper,first of all to expound and summarize the relevant theories and research literatures on the independent director and the quality of accounting information disclosure.On that basis, the paper analyzed the current situation of the two,and found that the size of independent directors in our country is growing, the penalties for independent directors gradually are increasing from the securities regulatory management department;but, the quality of accounting information disclosure of listed companies in our country also have some problems,especially more false components.Second, accounting information disclosure quality measurement index system is established from four aspects of the enterprise risks, corporate governance, disclosure and audit, supervision.Selecting the data of 904 A-share listed companies from 2012 to 2014 as the research object,and then using the entropy method measure the quality of accounting information disclosure of the sample ,from the listed companies, and found that the degree of differentiation about the quality of accounting information disclosure is higher between enterprises and no obvious change in the overall trend.Then,based on the measure of the quality of accounting information disclosure, selecting the number of characteristics,such as the proportion of independent directors of the board of directors, remuneration, part-time numbers and the proportion of personally attending the meeting,term,and the quality characteristics such as gender, age, educational background and professional background as explanatory variables, accounting information disclosure quality as explained variable,and collectting 2712 observed quantities from 904 samples of enterprises , using regression analysis method to study the effect of independent directors on the quality of accounting information disclosure.Found that the quality of accounting information disclosure is mainly influenced by the remuneration,education background,and the legal profession background ,then influenced by proportions of the independent director,female, age,the financial background and the other professional independent directors positively ;part-time job numbers and term have negative effects on the quality of accounting information disclosure; there was no significant influence to the quality of accounting information disclosure in the proportion of personally attending the meeting. Finally,based on these theory and empirical analysis, this paper proposed suggestions to improve the system of independent directors,including the rules about hiring or dismissalling ,and restrain independent directors, control the scale and tenure of independent directors, optimize remuneration model and the structure, ensure working time and the right to know,etc.