本文主要从独立董事职能的角度探究独立董事对提高会计信息质量的作用。在此基础上,分析了现阶段独立董事发挥作用的制约因素,主要是独立董事缺乏独立性、激励与约束机制以及独立董事与监事会职能重叠等问题,并提出了相应的建议。 This paper mainly explores the role of independent directors in improving the quality of accounting information from the perspective of the functions of independent directors. On this basis, it analyzes the restrictive factors that the independent directors play their roles at present, mainly including the lack of independence, the incentive and restraint mechanism, the overlap of the functions of the independent directors and the supervisory board, etc, and puts forward the corresponding suggestions.