审计委员会与监事会职责权限新探讨

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。两种监督机构同时并存,如何有效发挥各自的监督作用,协调工作,本文拟就这一问题作一探讨。

The audit committee and the board of supervisors are oversight bodies under two different management models. China＇ s companies have been setting up the oversight mode of board of supervisors, but Corporate Govemance Guidelines promulgated in January2002 by China Securities Regulatory Commission said that quoted companies should establish an audit committee system. This paper explores the issue of performing their supervisory role and coordinating the work effectively under the two coexisting oversight bodies.