本文選題：審計委員會　切入點：獨立董事　出處：《云南財經(jīng)大學(xué)》2010年碩士論文　論文類型：學(xué)位論文

【摘要】： 審計委員會制度是公司治理的重要組成部分,從西方國家的上市公司治理經(jīng)驗來看,審計委員會制度的主要作用在于監(jiān)督公司財務(wù)信息,最終提高公司治理水平。近年來,這種制度在完善公司治理結(jié)構(gòu)及提高公司財務(wù)信息質(zhì)量中發(fā)揮著重大作用。特別是美國于2002年頒布的《公眾公司會計改革與投資者保護(hù)法案》(也稱作《薩班斯一奧克斯利法案》),對包括審計委員會制度在內(nèi)的公司治理結(jié)構(gòu)進(jìn)行了改革,對其他國家和地區(qū)的審計委員會制度都產(chǎn)生了積極影響。2002年我國引進(jìn)了審計委員會制度,并在上市公司中推廣。審計委員會制度在我國建立和發(fā)展以來,其有效性一直是廣泛關(guān)注的問題。鑒于我國上市公司的經(jīng)濟(jì)狀況以及市場環(huán)境都存在著自身的特點,國內(nèi)學(xué)者對審計委員會制度的實證研究也較少。因此,本文結(jié)合中國的制度背景,分析了審計委員會對財務(wù)舞弊的影響。 本文在回顧國內(nèi)外相關(guān)文獻(xiàn)的基礎(chǔ)上,首先對國際審計委員會制度和國內(nèi)審計委員會制度的研究成果進(jìn)行了梳理,分別從審計委員會的設(shè)立動因、審計委員會的有效性以及影響其有效性的因素進(jìn)行總結(jié),對審計委員會和公司治理的關(guān)系進(jìn)行了概括,并在第三章介紹了審計委員會制度的演進(jìn)。 在第四章中,采用理論分析與實證研究相結(jié)合的方法,以深滬兩市的上市公司在2005-2008年的數(shù)據(jù)為基礎(chǔ)進(jìn)行相關(guān)研究,從財務(wù)舞弊角度對我國審計委員會運行的有效性進(jìn)行實證檢驗。對62家舞弊公司與62家非舞弊公司的回歸結(jié)果表明我國設(shè)立的審計委員會對財務(wù)舞弊產(chǎn)生顯著的影響,并得出結(jié)論:審計委員會在抑制財務(wù)舞弊方面還是發(fā)揮了其作用;獨立董事對財務(wù)舞弊起到了一定的抑制作用,但是作用不顯著;董事會的規(guī)模與公司發(fā)生舞弊的概率正相關(guān)。 最后,本文針對前面做的規(guī)范和實證研究的結(jié)果,提出了一些政策性建議,以促使我國審計委員會制度更加完善。
[Abstract]:The audit committee system is an important part of corporate governance, corporate governance of listed company in western experience, the main role of the audit committee system in financial supervision, and ultimately improve the level of corporate governance. In recent years, this system in perfecting the corporate governance structure and improve the quality of financial information plays a major role in particular. In 2002 the United States announced the "public company accounting reform and Investor Protection Act > (also called < Sarbanes Oxley Act >), including the audit committee system of corporate governance structure reform in other countries and regions of the audit committee system has had a positive impact in China.2002 the introduction of audit committee system, and promotion in the listed company. The audit committee system since the establishment and development of our country, its effectiveness has been widely concern In view of the fact that the economic conditions and market environment of Chinese listed companies have their own characteristics, there are few empirical studies on the audit committee system in China. Therefore, combined with China's institutional background, this paper analyzes the impact of Audit Committee on financial fraud.
Based on the review of the related literature at home and abroad, summarizes the first international audit committee and internal audit committee system research results, from the motivation of setting up the audit committee, the audit committee effectiveness and influencing factors of its effectiveness in summary, on the relationship between Audit Committee and corporate governance are summarized then, introduces the evolution of the audit committee system in the third chapter.
In the fourth chapter, by using the method of combination of theoretical analysis and empirical research, in the two cities of Shenzhen and Shanghai Listed Companies in the 2005-2008 years of data as the basis for the relevant research and empirical test of the effectiveness of China's audit committee system from the perspective of financial fraud. On the return of 62 fraud companies and 62 non fraud companies the results show that the audit committee have a significant impact on financial fraud, and draw the conclusion: the Audit Committee on the suppression of financial fraud or play its role; independent directors had a negative effect on financial fraud plays, but the effect is not obvious; the scale of the board of directors of the company and the probability of the occurrence of fraud are related.
Finally, this paper puts forward some policy suggestions in order to improve the audit committee system in China in view of the previous norms and the results of the empirical study.

【學(xué)位授予單位】：云南財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2010
【分類號】：F231.6;F239.4;F224

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