浅析我国上市公司审计委员会有效治理的基础因素

我国上市公司设立审计委员会是为了强化上市公司的公司治理作用,但是收效甚微。原因是多方面的,其中最主要的原因是我国上市公司审计委员会设立和履职都过于形式化,没能找到有效治理的方法。本文致力于讨论审计委员会发挥治理作用的相关基础因素,希望通过对有效治理基础的分析,找出一种解决现阶段审计委员会有效治理问题的方法。

The establishment of the audit committee of listed companies in our country is to strengthen the role of the listed companies＇governance,but actually has little effect.There are many reasons,of which the most important reason is that the establishment of our country＇s listed company＇s audit committee and the performance of their duties are too formal,and could not find out the effective management method.This paper is to discuss the basis relevant factors regarding the governance role of the audit committee,in the hope of figuring out the method applicable for effective governance of audit committee by the analysis on effective governance basis.