摘要
论述了公司治理下的美国独立审计委员会制度变革历程,阐释变革后的美国审计委员会职能及特点,分析我国审计委员会制度建设的现状,指出其专业胜任能力、监督职责、与外部全方位多角度的交流等方面存在的不足。
Deals with the change of the American Independent Audit Committee System in corporation governance circumstance, explains its functions and features after the transformation, analyzes the status of the Chinese Audit Committee. The deficiencies are pointed out on the professional competency, the surveillance function of the three parties and the overall communication with the outside.
关键词
公司治理
独立董事制度
审计委员会制度
corporation governance
the system of independent directors
the system of audit committees
