通过对深圳交易所中小企业板上市公司独立董事专业履职能力的实证研究表明，我国独立董事专业性的提升与上市公司治理水平的改善密切相关。持续改善上市公司治理对独立董事履职能力提出了新的挑战，独立董事的个体化履职能力直接影响上市公司的治理水平与企业绩效。在不确定的市场环境中，特别是股票金融市场剧烈波动震荡，上市公司并购重组、投融资交易频繁的情况之下，独立董事在上市公司董事会决策流程与决策风险控制中所担当和发挥的作用与影响更为重要和显著。独立董事凭借专业能力与行业经验对于上市公司治理的充分参与，不但推动了上市公司治理的持续改善，更加可以提升上市公司的品牌与市场价值。%An empirical study was conducted on the performance ability of independent directors of the listed companies on the SME board in Shenzhen Stock Exchange. The result shows that China’ s independent directors’ professional upgrading is closely related to the improvement of corporate governance standards. The continuous improvement of corporate governance has raised new challenges to the capability of independent directors, whose individual performance capability has a direct impact on the level of corporate gov-ernance and corporate performance. In an uncertain market environment, especially in the sharp fluctuations of the stock market where there are mergers and acquisitions of listed companies, frequent investment and financing transactions, independent directors are playing an increasingly significant role in decision-making and risk control. Based on their professional power and experience, independent directors fully participate in the governance of listed companies, which not only promotes the continuous improvement of corporate governance but also enhances the brand and market value of listed companies.
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