审判委员会制度与司法责任制

今年是"十三五"计划的开局之年,也是改革的攻坚之年。中国的司法体制改革已经在更大的范围、更广的深度上展开,这些改革在中国司法历史上都是新生事物,是党的十八届三中、四中全会确定的重大改革举措,司法改革的深度和力度都是前所未有的;社会对司法改革的期待更加迫切,对法官员额制、巡回法庭、跨行政区法院、办案质量终身负责制等许多词汇已经不再陌生了,步入深水区的司法改革任务也更加艰巨。各级司法机关把改革作为一项重大政治责任,坚定改革的决心和信心,抓好司法改革落实,确保各项改革措施早落地、见实效。本刊长期关注司法改革的进展,连续刊发了相关专题。本期刊发的5篇文章分别从审判委员会、新型辩析关系、司法区域化现象、庭审记录方式信息化、办案质量终身责任制5个方面探讨了司法改革的操作层面问题,以飨读者。

Characteristics of Audit Committee and Effectiveness of Its Internal Control

The Audit Committee is a very important part in the enterprise, its main role is on behalf of the Board of Directors to review, monitor and evaluate the cotnpany＇ s internal control. Playing the role of the audit committee can help prevent the economic crisis because of poor management, prevent the phenomenon of corporate embezzlement and accounting fraud. It is an important role in internal control. The thesis begins with an introduction to the Audit Committee, and analyzes the characteristics of Audit Committee and effectiveness of internal controls.