中文摘要：

本文检验了独立董事所处网络位置的差异对其提高在公司信息披露质量中的作用。实证结果发现，当以深交所信息披露考核评级作为公司综合信息披露质量的衡量指标，无论是把公司信息披露质量分为“好”和“差”，还是使用具体信息披露考核评级打分，都发现独立董事网络中心度越高，公司综合信息披露质量越好；当以公司因财务舞弊等会计信息问题被监管机构处罚作为会计信息披露质量差的指标，无论是通过配对样本，还是全样本比较，结果都类似。结论表明网络中心度能够影响独立董事在促进公司信息披露质量中的作用。

英文摘要：

This paper uses social network analysis to compute directors＇ network centrality in period 2003-2009,to examine the role of board network centrality in increasing the relation between independent directors and information disclosure quality. Empirical results show that, when using information disclosure assessing rating to proxy for the information disclosure quality, we find that there＇s a positive relation between independent directors＇ network centrality and information disclosure quality. When using firms punished by regulators because of financially fraud to proxy for sample of bad information disclosure quality, the similar result is also found, no matter through matching method and all sample method.