Audit committee system is the core element of modern corporate governance structure. However, few studies have focused on the impact on audit committee independent directors ‘ interlocking social network on their performance of duties. This paper takes A share listed companies from 2009 to 2019 as samples and uses the relationship network analysis model to explore the position of the chain social network of independent directors in the audit committee and its impact on their performance of the supervision function of corporate financial reporting. It is found that the more important the relationship network of independent directors is in the audit committee, the higher the quality of corporate financial reports will be, and the improvement effect are more significant in areas with high legal level or private enterprises. Furthermore, it is found that the network of independent directors in the audit committee can improve the quality of financial reports by promoting internal control, the quality of external auditors and the diligence of the audit committee. The conclusion of this paper supports the positive role of network position on improving the performance ability of independent directors in the audit committee, indicating that the utility of network position should be consistent with the main function, and also provides reference from further playing the function of the audit committee and improving the governance ability of listed companies.