关于审计委员会制度的比较研究及启示

The International Comparative Study on Audit Committee System

从审计委员会的组织、章程与职责等几个方面,分析了美国、英国、加拿大的审计委员会制度。为了保证我国审计委员会充分的独立性,审计委员会成员应全部由独立董事组成。应当建立一定的信息提供机制,保证审计委员会能够获得公司经营管理的第一手资料;同时,应将审计委员会制度上升为上市公司的法定要求。

This article analyses the audit committee system in America, England, Canada .In our country, the audit committee should belong to the board. The member of the audit committee may has three constitution： enough independence,necessary special knowledge and abundent work time. To guarantee the independence of the audit committee, the member of the audit committee may consist of the independent director. It should build the system of the message to make sure that the audit committee can get the newest information of the company. It should make law that all the company should build the audit committee system to promote the structrue of the company to be rational and effective.