上市公司审计委员会的现状与改进

Actuality and Improvement of the Audit Committee of Listed Company

2004年5月《上海证券报》对上市公司的独立董事进行抽样调查显示,目前的上市公司审计委员会不能有效地完成其职责,文章在对其现状形成的原因进行研究后认为,可以从加强审计委员会的独立性、提高审计委员会的能力、完善审计委员会的责任及加强对审计委员会的监督与评价四个方面对审计委员会进行改进。

Shanghai Security News investigated independent director of the listed company and indicated the audit committee of listed company didn′t accomplish its responsibility in May,2004 .By studying the reasons which induce audit committee can′t work effectively, this paper thinks that we can improve audit committee from strengthening the independence of audit committee, improving the capability of audit committee, perfecting the responsibility of audit committee and strengthening the supervision and appraisement of audit committee.