审计委员会的治理路径及过程控制

Governance Path of Audit Committee and Process Control

审计委员会参与公司治理的最终目标是提高信息披露的质量,保证投资者的利益。聘用合格的成员,赋予适当的权利和资源,勤勉地工作是审计委员会实现该目标的基本路径。以财务报告的生成过程为轴线,审计委员会的治理路径,体现了在特定治理环境下的"投入"、"作用过程"再到"产出"的完整流程。审计委员会履职的过程控制机制,主要体现在会议流程控制、年报审计流程控制和内部审计的督导流程控制,同时建立实施配套联动的绩效评价体系、薪酬激励机制、信息披露制度和责任追究制度是审计委员会有效治理的重要保障。

The ultimate goal of Audit Committee in corporate governance is to improve the quality of information disclosure to ensure the interests of investors. Qualified members, the appropriate powers and resources and diligent work are the basic path to achieve the objectives of Audit Committee. Based on the generation of financial reports, operation of Au- dit Committee reflects the complete procedure which includes resource input under a particular governance environment, process ＂implementation＂ and ＂outpu＂. Evaluation mechanisms of Audit Committee to perform their duties involve mainly meeting process control, annual audit process control and the supervisory process control of internal audit, while establish- ment and implement of performance evaluation system, salary incentives, information disclosure system and accountability system are also important guarantees of effective governance of Audit Committee.