公司审计委员会动因的政治视角解析

Political View Analysis on Drivers of Corporations' Audit Committee

本文简要回顾了公司审计委员会的发生、成长及现状,对公司审计委员会产生动力的观点进行归纳。从企业的成长、法人权力在市场和社会中的扩张、公司经济权力与政治权力的日益融合、企业社会责任的增强、专家体制下分散决策等方面,证明公司了审计委员会是公司与社会之间的一个权力制衡器。

This thesis briefly reviews the development and current situation of corporations＇ audit committee, and summarizes viewpoints of what the audit committee drivers are. Through corporation growth, with the extension of legal corporation rights in market and society, increasingly combination of corporations＇ economic and political power, strengthening of corporations＇ social responsibility, decentralization decision-makings under expert system, this thesis demonstrates that audit committee of corporation is a balance mechanism between corporation and society.