我国上市公司治理中的审计委员会与监事会

Committee on Public Accounts and Board of Supervisors in the Listed Companies

审计委员会和监事会是两种不同治理模式下的监督机构,我国的公司一直都设立监事会这一监督模式,但2002年1月,中国证监会颁布的《上市公司治理准则》中提到,应该在上市公司设立审计委员会制度。究竟是何原因导致证监会在目前上市公司设有监事会的基础上,还要设立审计委员会这一监督机构;如何设立及协调,以更有效的发挥监督作用。本文就这些问题作了分析,并力图寻求适合我国国情的最佳选择。

Committee on Public Accounts (CPA) and Board of Supervisors (BS) are two different kinds of supervise organization. Our companies always applied the mode of BS ago, but at the 2002 year January, the listed companies should set up audit office system which was mentioned in the' Guidelines for Listed Corporate Governance'promulgated by Chinese Securities Regulatory Commission. However on the base of board of supervisors built in the listed companies, why does Chinese Securities Regulatory Commission set up Committee on Public Accounts ? And how were Committee on Public Accounts constructed, coordinated and play the role of supervise even more effectively. The article analyzed these problems and strived to seek the best selection suited to our conditions.