审计委员会的独立性、财务知识与会计稳健性

Audit Committee Independence,Financial Knowledge and Accounting Conservatism

笔者以2005年～2008年我国上市公司为研究样本,研究了上市公司设立审计委员是否会对会计稳健性产生影响,在此基础上,进一步考察了审计委员会的独立性、财务专家比例及是否存在本公司高管等特征对会计稳健性的影响。研究发现,上市公司设置审计委员会能够显著提高会计稳健性;审计委员会的独立性和财务知识与会计稳健性显著正相关。审计委员会作为公司治理结构的重要组成部分,这些研究结论为我国公司治理结构优化及其效率提高提供了新的经验证据。

Using all the listed companies from 2005 to 2008 as the samples, the author studied the impact of the audit committee on accounting conservatism and on the basis of this the author also studied the impact of independence, professionalism of the audit commit- tee and higher leaders within the company on accounting conservatism. The findings show that the companies which have audit commit- tee can improve the conservatism of accounting obviously. The independence of audit committee and accounting knowledge are positively related to the conservatism of accounting. Audit committee is an important part of corporate governance. The research findings pro- vide new empirical evidence for optimizing the corporate governance structure and improving the efficiency of corporate governance.