《萨班斯—奥克斯利法》对完善我国上市公司审计委员会制度的影响

Audit Committee System of Chinese Listed Companies after Sarbanes-Oxley Act

我国上市公司的审计委员会制度无论在法律规定还是在实践中,都处于初期阶段,有待于成熟和规范。本文通过对《萨班斯-奥克斯利法案》中美国较为成熟的审计委员会制度的变革过程及变革成果的认识,在分析我国上市公司审计委员会制度实施环境和存在问题的基础上,对完善我国上市公司审计委员会制度提出合理建议。

The audit committee system of listed companies in China is very young not only in the legal sense but also in practice. Through Sarbanes-Oxley Act, the author reviews the evolutions and its outcomes of American audit committee system. The article also analyzes the implementing environment and exiting problems of audit committee system in China. Based on the reviewing of American audit committee system and analysis of Chinese one, the author put forward the suggestions for improving the audit committee system of listed companies in China.