The regression structure shows that, the relations between board structure and financial distress is remarkable, the relations between related transaction and financial distress is relatively remarkable, the relations between related transaction and board structure is commonly remarkable. 回归结构表明,董事会结构与企业财务困境影响显著,关联交易与企业财务困境影响较为显著,关联交易与董事会结构关系一般显著。