上市公司审计委员会治理效率的实证分析

An Empirical Study on the Efficiency of Audit Committee Governance

审计委员会被赋予了对企业会计、审计的监督权,对审计委员会治理效率的研究成为学者们关注的问题。我国上市公司审计委员会处于自愿设立阶段,信息披露内容简单。受到信息披露的限制,本文把审计委员会作为一个整体,以上市公司的数据为样本,对审计委员会的治理效率进行了实证分析。结果显示,审计委员会在治理财务报告方面并没有发挥明显作用,因此提出了提高审计委员会治理效率的建议。

The audit committee is endowed the role of supervising the financial reports in the listed companies, so the researchers now pay close attention to the field of the efficiency of audit committee. The listed companies are voluntary of establishing the audit committee, so the information disclosure about au- dit committee is simple, which restricts the deep study to audit committee. In this article, the author re- gards the audit committee as a whole, carries out an empirical study using the dates of Chinese listed com- panies. The result indicates that audit committee have no obvious role on supervising financial reports. At last, the author gives some suggestion to improve the efficiency.