上市公司外部审计制度变革

Transformation of Exterior Auditing System in Listed Companies

公司治理决定了审计制度,审计制度对公司治理又会起到积极作用,健全的审计制度可以促进公司治理的完善。以监事会为中心、以董事会为中心与以独立董事为中心的三种外部审计制度模式,可以重新构建上市公司内部治理框架,提高审计机制运行效率。

Beginning with the relationship between external auditing system and corporate governance,the article puts forward the following ideas: auditing system is decided by corporate governance,auditing system will play an active role in promoting corporate governance and sound auditing system can perfect corporate governance.This article submits three external auditing system models,namely board of supervisors for the center,board of directors for the center and independent directors for the center.The purpose is to reestablish the internal corporate governance framework in the listed companies and improve audit mechanisms efficiency.