文章基于双重代理理论,采用多元回归模型探究了具有会计专长的独立董事是否能更有效的降低两类代理成本。结果显示独立董事会计专长与第一类代理成本之间无明显相关关系;而与第二类代理成本之间具有明显负相关关系。从分析结果看,独立董事会计专长对解决“控股股东行为”具有重要作用。 Based on double agency theory, this article explores whether multiple independent directors with accounting expertise can reduce the cost of two types of agency more effectively by using multiple regression model. The results show that there is no obvious correlation between the accounting specialty of independent directors and the cost of the first type of agency, while there is a clear negative relationship with the cost of the second type of agency. Judging from the analysis results, the accounting expertise of independent directors plays an important role in solving the “controlling shareholder’s behavior”.