【摘要】：審計委員會是董事會設立的專門工作機構(gòu),是一支獨立的財務力量,通過履行監(jiān)督、控制、溝通和報告職責,來提高財務報告的質(zhì)量。它在中國發(fā)展時間較短,自從2000年我國首次引入審計委員會的概念至今,很多企業(yè)已經(jīng)設立了這個機構(gòu),但它在我國當前資本市場的環(huán)境下是否發(fā)揮作用,是一個備受爭議的話題,是本文探討的核心。 本文通過規(guī)范研究與實證研究相結(jié)合的方法,借鑒國內(nèi)外學者對于審計委員會的研究,總結(jié)與創(chuàng)新,對審計委員會的相關(guān)理論闡述,歸納出審計委員會有效性的特征,又通過描述性統(tǒng)計分析與邏輯回歸分析的方法對審計委員會的治理效果和有效特征進行了實證檢驗。由于2006到2007是設立審計委員會數(shù)量大幅度增加的一年,從半左右的比例增加到95%以上,所以實證一研究采用2006年A股上市公司的數(shù)據(jù),驗證審計委員會設立與否是否影響到標準審計意見；實證二采用2009年A股上市公司的數(shù)據(jù)驗證審計委員會有效的各個特征與審計委員會有效性關(guān)系。 根據(jù)檢驗結(jié)果可以看出,目前審計委員會的設立在我國上市公司的公司治理中起到了積極的作用,有助于提高財務報告質(zhì)量,而每個特征一獨立性、專業(yè)性和盡職性與審計委員會有效性都呈正相關(guān)的關(guān)系。最后,本文根據(jù)理論分析及實證結(jié)果,提出幾點建議。
[Abstract]:The Board of auditors is an independent financial body established by the Board of Directors to improve the quality of financial reporting by performing oversight, control, communication and reporting responsibilities. It has been developing in China for a relatively short time. Since the introduction of the concept of Audit Committee in China in 2000, many enterprises have set up this institution, but whether it plays a role in the current capital market environment in China. Is a controversial topic, is the core of this paper. Through the combination of normative research and empirical research, this paper draws lessons from domestic and foreign scholars' research on the audit committee, summarizes and innovates, expounds the relevant theories of the audit committee, and sums up the characteristics of the effectiveness of the audit committee. Through descriptive statistical analysis and logical regression analysis, this paper empirically tests the governance effect and effective characteristics of the audit committee. Since the number of audit committees established in 2006 to 2007 has increased significantly from about half to more than 95 percent, the empirical study uses data from A-share listed companies in 2006. To verify whether the establishment of the Board of auditors affects the standard audit opinion; In the second case, the data of A-share listed companies in 2009 were used to verify the relationship between the effective characteristics of the audit committee and the effectiveness of the audit committee. According to the test results, it can be seen that the establishment of the Audit Committee has played a positive role in the corporate governance of listed companies in China at present, which helps to improve the quality of financial reporting, while each feature is independent. Professionalism and due diligence are positively related to the effectiveness of the Board of auditors. Finally, based on the theoretical analysis and empirical results, this paper puts forward some suggestions.
【學位授予單位】：沈陽工業(yè)大學
【學位級別】：碩士
【學位授予年份】：2010
【分類號】：F239.4

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本文編號：2430312