上市公司审计委员会制度需求研究

Research on the Institution Demand of Audit Committee of Chinese Listed Companies

通过探讨审计委员会的本原,指出上市公司审计委员会的设立是解决信息不对称问题、提高财务报告质量的自发要求,是公司治理发展的必然产物。结合我国上市公司的发展现状进行研究后发现,我国审计委员会的设立虽然存在过程倒置,且在一定程度上是强制性产物,但上市公司对于审计委员会制度也是有现实需求的。

This paper examines the origin of audit committee of listed companies and through the description of this paper indicates that it is naturally demanded to resolve the information asymmetry problems and improve the fmancial report quality. It＇ s a common phenomenon that the establishment of the audit committee of the Chinese listed companies is requested by the government rules and regulations, but it is necessary for the institution demand of the audit committee in the Chinese listed companies to exist.