公允价值会计时代的审计委员会功能

Audit Committee's Function in Fair-value-accounting Era

解决非活跃市场条件下的公允价值计量和披露问题是使公允价值会计得以全面开展的关键,这在我国显得尤为紧迫。我国现行上市公司内部监督机制难以确保实现公允价值会计信息的质量,应重构以审计委员会为核心的内部监督机制,取消监事会,将审计委员会设立为与董事会平行的机构,领导内部审计部门工作和聘请注册会计师。在公允价值会计方面,审计委员会的基本功能便是确保公允价值计量和披露无重大差错,为公允价值计量和披露出具无重大差错的证明。

To settle the question of fair value measurement and disclosure when the market is no longer active is a key to implement the full fair value accounting which is more urgent in China. The current internal supervision mechanism of listed companies cannot ensure the quality of fair value accounting information, so the audit committee must be the core of the internal supervision mechanism, being equal to the board of directors, and is in charge of the internal auditing department and engages the CPA. The basic function of the audit committee in full fair value accounting is to ensure measurement and disclosure free from material errors and provides the relative evidence.