本文選題：審計委員會 + 獨立性和有效性��； 參考：《江蘇大學》2008年碩士論文

【摘要】： 從2001年的《關于上市公司設立獨立董事制度的指導意見》和2002年的《上市公司治理準則》以來,我國的審計委員會制度已經(jīng)取得了較快的發(fā)展。2007年年度,已經(jīng)有超過90%的上市公司設立了審計委員會。 但是,這么多年來,關于我國上市公司審計委員會建設是否符合法規(guī)要求,能否達到公司治理的良好效果等問題,缺乏足夠的經(jīng)驗證據(jù)。這些問題的經(jīng)驗證據(jù)不僅可以幫助監(jiān)管部門更好的完善相關政策法規(guī),進一步完善審計委員會制度,從而可以豐富我國關于上市公司審計委員會建設的經(jīng)驗證據(jù),也可以給別的國家的公司治理提供經(jīng)驗借鑒。 獨立有效的董事會和審計委員會是公司治理機制中的關鍵因素。本文基于2007年滬市上市公司中的十個重點行業(yè)的審計委員會建設的數(shù)據(jù),對審計委員會建設的獨立性和有效性進行實證研究。本文的目的是檢測目前我國上市公司審計委員會建設與獨立審計質(zhì)量之間的關系。尤其是審計委員會中獨立董事的比例,具有國家承認會計資格的董事比例和審計委員會每年度會議的次數(shù)與獨立審計質(zhì)量好壞之間的關系。獨立審計質(zhì)量是用行業(yè)專業(yè)性來表示。 本文共分五章,第一章是問題的提出,在這一章中主要闡述了國內(nèi)外關于審計委員會建設與獨立審計質(zhì)量關系研究的現(xiàn)狀。第二章主要闡述審計委員會建設和獨立審計質(zhì)量的理論基礎,在這一章中可以比較全面的了解審計委員會設立的理論基礎、獨立審計質(zhì)量的理論基礎,以及用行業(yè)專家會計師事務所作為獨立審計質(zhì)量的替代變量的原因和獨立審計質(zhì)量的影響因素。第三章主要闡述審計委員會的發(fā)展現(xiàn)狀。第四章主要闡述審計委員會對獨立審計質(zhì)量影響的實證研究,在這一章中對數(shù)據(jù)進行描述性分析,相關分析,Logistic回歸分析。第五章主要是本文的結論,建議及局限性。 本文的結論支持審計委員會中獨立董事成員的比例、審計委員會中具有國家承認會計資格的董事比例和審計委員會會議次數(shù)與聘傭行業(yè)專家會計師事務所之間有顯著的關系。
[Abstract]:Since the "guidelines on the Establishment of Independent Directors in listed companies" in 2001 and the "guidelines on Governance of listed companies" in 2002, the audit committee system in China has developed rapidly. More than 90% of listed companies have set up audit committees. However, over the years, there is a lack of sufficient empirical evidence on whether the construction of audit committee of listed companies in our country meets the requirements of laws and regulations and whether it can achieve the good effect of corporate governance. The empirical evidence of these problems can not only help the regulatory authorities to improve the relevant policies and regulations, further improve the audit committee system, thus can enrich the empirical evidence on the construction of audit committee of listed companies in China. It can also provide experience for other countries in corporate governance. Independent and effective board of directors and audit committee are the key factors in corporate governance mechanism. Based on the data of audit committee construction of ten key industries in Shanghai Stock Exchange in 2007, this paper makes an empirical study on the independence and effectiveness of audit committee construction. The purpose of this paper is to examine the relationship between the construction of audit committee and the quality of independent audit of listed companies in China. Especially, the proportion of independent directors in audit committee, the proportion of directors with national recognition of accounting qualification and the relationship between the number of annual meetings of audit committee and the quality of independent audit. The quality of independent audit is expressed by profession. This paper is divided into five chapters, the first chapter is the question put forward, in this chapter, mainly elaborated the domestic and foreign regarding the audit committee construction and the independent audit quality relations research present situation. The second chapter mainly expounds the theoretical basis of the construction of audit committee and the quality of independent audit. In this chapter, we can fully understand the theoretical basis established by the audit committee and the theoretical basis of the quality of independent audit. The reasons why the independent audit quality is replaced by the profession expert accounting firm and the influencing factors of the independent audit quality are also discussed. The third chapter mainly elaborates the development present situation of the audit committee. The fourth chapter mainly expounds the empirical research on the impact of audit committee on the quality of independent audit. In this chapter, the data are analyzed by descriptive analysis and logistic regression analysis. The fifth chapter is the conclusion, suggestion and limitation of this paper. The conclusion of this paper supports the proportion of independent directors in the audit committee. There is a significant relationship between the proportion of directors with national recognition of accounting qualifications and the number of audit committee meetings and the hiring of professional accounting firms in the domestic industry.
【學位授予單位】：江蘇大學
【學位級別】：碩士
【學位授予年份】：2008
【分類號】：F239.4;F276.6;F224

【引證文獻】

相關碩士學位論文 前1條

1 呂文慧;審計委員會的建設對審計質(zhì)量的影響研究[D];北京交通大學;2011年

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本文編號：1920393