本文選題：審計(jì)委員會(huì) + 有效性�。� 參考：《湖南大學(xué)》2007年碩士論文

【摘要】： 審計(jì)委員會(huì)制度作為公司的一項(xiàng)重要治理制度,在改善財(cái)務(wù)信息質(zhì)量、保護(hù)投資者利益中發(fā)揮著積極作用。鑒于審計(jì)委員會(huì)制度的固有特征及其在西方發(fā)達(dá)資本市場(chǎng)上表現(xiàn)出的效率,我國(guó)于2002年開(kāi)始引入審計(jì)委員會(huì)制度,以促進(jìn)上市公司治理改革。隨著審計(jì)委員會(huì)制度在我國(guó)的建立和發(fā)展,它的運(yùn)作和有效性問(wèn)題開(kāi)始受到廣泛的重視。通過(guò)對(duì)審計(jì)委員會(huì)制度有效性進(jìn)行系統(tǒng)的研究,為我國(guó)建立和完善審計(jì)委員會(huì)制度提供理論依據(jù)和政策建議。在回顧國(guó)內(nèi)外相關(guān)文獻(xiàn)的基礎(chǔ)上,首先對(duì)審計(jì)委員會(huì)制度及其有效性進(jìn)行了一般理論分析,并著重分析了審計(jì)委員會(huì)的內(nèi)部構(gòu)成及特征對(duì)其運(yùn)行效果的影響,理論分析指出,審計(jì)委員會(huì)制度的有效性就在于通過(guò)履行監(jiān)督、控制、溝通和報(bào)告職能來(lái)規(guī)范各方行為,完善公司治理,進(jìn)而提高財(cái)務(wù)信息質(zhì)量。一個(gè)有效的審計(jì)委員會(huì),需要具備顯著的獨(dú)立性、較強(qiáng)的專業(yè)勝任能力、科學(xué)合理的工作章程,并且勤勉盡職、規(guī)模適宜。然后以上市公司有關(guān)數(shù)據(jù)作為原始資料對(duì)我國(guó)審計(jì)委員會(huì)運(yùn)行的有效性進(jìn)行實(shí)證檢驗(yàn)。實(shí)證結(jié)果表明審計(jì)委員會(huì)的獨(dú)立性、專業(yè)性、權(quán)威性和規(guī)模特征對(duì)財(cái)務(wù)信息質(zhì)量起到了一定的提升作用,即現(xiàn)階段我國(guó)上市公司審計(jì)委員會(huì)確實(shí)如監(jiān)管層所期望的在公司治理中履行了一定的監(jiān)督、控制和溝通職能,但是其積極的功能尚未完全發(fā)揮。最后提出了五項(xiàng)政策建議,以提高我國(guó)審計(jì)委員會(huì)制度的有效性,促進(jìn)上市公司治理結(jié)構(gòu)的完善。
[Abstract]:As an important governance system of the company, the audit committee system plays an active role in improving the quality of financial information and protecting the interests of investors. In view of the inherent characteristics of the audit committee system and its efficiency in the western developed capital market, the audit committee system has been introduced in 2002 to promote the listing of the audit committee. With the establishment and development of the audit committee system in China, the operation and effectiveness of the audit committee have been widely paid attention to. Through a systematic study of the effectiveness of the audit committee system, it provides theoretical basis and policy recommendations for the establishment and improvement of the audit committee system in China. On the basis of the presentation, first, the general theoretical analysis of the audit committee system and its effectiveness is carried out, and the influence of the internal composition and characteristics of the Audit Committee on its operation effect is emphatically analyzed. The theoretical analysis indicates that the effectiveness of the audit committee system is to regulate the parties through the performance of supervision, control, communication and reporting functions. Conduct, improve corporate governance, and improve the quality of financial information. An effective audit committee requires significant independence, strong professional competence, a scientific and reasonable work charter, and diligent and appropriate scale. Then, the relevant data of the listed companies are effective for the operation of the audit committee of our country. The empirical results show that the independent, professional, authoritative and scale characteristics of the audit committee have played a certain role in improving the quality of financial information. At the present stage, the audit committee of the listed companies in China has performed certain supervision, control and communication functions in the corporate governance, as expected by the regulatory layer. In the end, five policy suggestions are put forward to improve the effectiveness of the audit committee system and improve the governance structure of the listed companies.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2007
【分類號(hào)】：F239.4

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前2條

1 唐振杰;審計(jì)委員會(huì)與會(huì)計(jì)信息質(zhì)量相關(guān)性研究[D];西安理工大學(xué);2008年

2 陳晶;審計(jì)委員會(huì)有效性研究[D];云南財(cái)經(jīng)大學(xué);2009年

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本文編號(hào)：2025039