上市公司治理与审计委托模式选择

Corporate Governance of Listed Companiesand the Audit Commission Selection

独立董事制度在我国上市公司中的引进,一方面为注册会计师审计提供了较为有利的公司治理环境,另一方面也产生了新的矛盾,即包括注册会计师审计委托在内的财务监督职责可能分属于监事和独立董事两个不同身份的人。本文通过厘清公司治理结构与审计制度安排的关系,分析现行公司治理法律规范对审计制度安排的影响及其矛盾,提出注册会计师审计委托模式的选择方案。

Theintroductionofindependentdirectorsystemto domestic listed companies to improve and perfect the corporategovernancestructureofthesecompanieshas provided a more favorable corporate governance environment for CPAs to conduct the audit. On the other hand,ithasalsobroughtaboutnewproblems.Financialsupervisoryfunctionsincludingtheauditcommissionto CPAs may be the responsibility of the supervisor and the independent director whose status was different respectively. If this problem were not solved, it would affect the objective achievement of the reform. This paperanalyzedtheeffectofthepresentcorporategovernance laws and regulations on the audit system arrangementandtheircontradictionandalsoputforththeaudit commission selection scheme.