基于公司治理的审计委员会研究

Study of the Audit Committee of the Board Based on Corporate Governance

在英美等国的上市公司中,审计委员会制度已经成为保护股东利益的有效制度安排。自21世纪以来,以安然事件为开端,一系列财务舞弊和审计失败案使得审计委员会被公众推上了风口浪尖。审计委员会在我国的起步较晚,理论和实践还很不成熟。本文基于公司治理的角度,对我国公司的审委员会制度进行了分析,提出相关建议,以期为我国审计委员会制度体系的发展和完善提供参考。

In the listed corporation of West County, the audit committee has been well developed into an effective mechanism that can protect the interest of shareholder effectively. Since the 21st century, a series of financial fraud and audit failure case makes the audit committee be bolted the outlet wave beginning with Enron. The audit committee system has developed and improved in the misgivings, West Counties has formed a set of relatively complete theory and empirical method. The audit committee started late in our county, the theory and practice of the research is not mature. This paper based on the angle of corporate governance, analyses the audit committee of our country in many of the research results at home and abroad, puts forward the suggestions for improving to provide the audit committee of the system reference about the development and improvement.