我國審計委員會制度：作用弱化與改進策略
發(fā)布時間：2018-10-10 19:33
【摘要】： 審計委員會是公司治理中的一項重要制度安排,是董事會中一支獨立的財務(wù)治理力量,它強化了注冊會計師審計的獨立性,加強了公司財務(wù)報告信息的真實性和可靠性。通過在上市公司建立審計委員會,可以從公司董事會內(nèi)部對公司的信息披露、會計信息質(zhì)量、內(nèi)部審計及外部獨立審計建立起一個控制和監(jiān)督的職能。在英美等發(fā)達資本主義國家,審計委員會作為公司治理結(jié)構(gòu)的一個重要組成部分,對公司治理的發(fā)展和健全起了非常重要的作用。我國于2002年正式將審計委員會引入上市公司中,已經(jīng)經(jīng)過近6年的發(fā)展。在這近6年的具體實施過程中,審計委員會沒能夠完全發(fā)揮它有的作用。在此背景下,作者擬對審計委員會制度作用弱化進行深入的研究和探討,進而為我國審計委員會制度的進一步發(fā)展提出一些可供參考的意見和建議。 第一章為本文的引言部分。這一部分全面概括了本文的研究背景,選題意義,本領(lǐng)域的國內(nèi)外研究現(xiàn)狀及評析,本文的研究內(nèi)容和方法等;第二章為審計委員會制度的理論基礎(chǔ)。本章分別從委托代理理論和激勵約束理論兩個方面為審計委員會制度來提供理論基礎(chǔ);第三章為我國上市公司審計委員會現(xiàn)狀分析。運用滬深兩市的數(shù)據(jù)詳細分析了該制度在我國的運行現(xiàn)狀;第四章為審計委員會制度作用被弱化的原因分析。本章總結(jié)了審計委員會制度作用被弱化的原因,包括法律制度缺失;上市公司股權(quán)過度集中;當前的獨立董事制度存在缺陷;制度設(shè)計重疊;第五章為加強審計委員會制度作用的策略。本章提出了改進審計委員會制度作用的策略,包括制定與完善相應(yīng)的法律制度;優(yōu)化上市公司股權(quán)結(jié)構(gòu);完善獨立董事制度;協(xié)調(diào)董事會與監(jiān)事會的職能。
[Abstract]:Audit committee is an important institutional arrangement in corporate governance and an independent financial governance force in the board of directors. It strengthens the independence of CPA audit and strengthens the authenticity and reliability of financial report information. By establishing an audit committee in a listed company, a control and supervision function can be established from within the board of directors of the company to the disclosure of information, the quality of accounting information, the internal audit and the external independent audit. As an important part of corporate governance structure, audit committee plays a very important role in the development and perfection of corporate governance in developed capitalist countries such as the United States and the United States. Our country formally introduced audit committee into listed companies in 2002, which has been developed for nearly 6 years. In the past 6 years, the Board of auditors has not been able to fully play its role. In this context, the author intends to make a thorough study and discussion on the weakening of the role of the audit committee system, and then puts forward some suggestions and suggestions for the further development of the audit committee system in China. The first chapter is the introduction of this paper. This part summarizes the research background, the significance of the topic, the domestic and foreign research situation and evaluation, research content and methods of this paper. Chapter two is the theoretical basis of the audit committee system. This chapter provides the theoretical basis for the audit committee system from two aspects: the principal-agent theory and the incentive and constraint theory; the third chapter is the analysis of the current situation of the audit committee of listed companies in China. Using the data of Shanghai and Shenzhen stock markets, this paper analyzes the current situation of the system in China in detail, and the fourth chapter analyzes the reasons for the weakening of the role of the audit committee system. This chapter summarizes the reasons for the weakening of the role of the audit committee system, including the lack of legal system, excessive concentration of equity of listed companies, the defects of the current independent director system, the overlapping of system design; The fifth chapter is the strategy of strengthening the role of audit committee system. This chapter puts forward the strategies to improve the function of audit committee, including formulating and perfecting the corresponding legal system, optimizing the ownership structure of listed companies, perfecting the system of independent directors, and coordinating the functions of the board of directors and the board of supervisors.
【學位授予單位】：湘潭大學
【學位級別】：碩士
【學位授予年份】：2008
【分類號】：F239.4
本文編號：2262990
[Abstract]:Audit committee is an important institutional arrangement in corporate governance and an independent financial governance force in the board of directors. It strengthens the independence of CPA audit and strengthens the authenticity and reliability of financial report information. By establishing an audit committee in a listed company, a control and supervision function can be established from within the board of directors of the company to the disclosure of information, the quality of accounting information, the internal audit and the external independent audit. As an important part of corporate governance structure, audit committee plays a very important role in the development and perfection of corporate governance in developed capitalist countries such as the United States and the United States. Our country formally introduced audit committee into listed companies in 2002, which has been developed for nearly 6 years. In the past 6 years, the Board of auditors has not been able to fully play its role. In this context, the author intends to make a thorough study and discussion on the weakening of the role of the audit committee system, and then puts forward some suggestions and suggestions for the further development of the audit committee system in China. The first chapter is the introduction of this paper. This part summarizes the research background, the significance of the topic, the domestic and foreign research situation and evaluation, research content and methods of this paper. Chapter two is the theoretical basis of the audit committee system. This chapter provides the theoretical basis for the audit committee system from two aspects: the principal-agent theory and the incentive and constraint theory; the third chapter is the analysis of the current situation of the audit committee of listed companies in China. Using the data of Shanghai and Shenzhen stock markets, this paper analyzes the current situation of the system in China in detail, and the fourth chapter analyzes the reasons for the weakening of the role of the audit committee system. This chapter summarizes the reasons for the weakening of the role of the audit committee system, including the lack of legal system, excessive concentration of equity of listed companies, the defects of the current independent director system, the overlapping of system design; The fifth chapter is the strategy of strengthening the role of audit committee system. This chapter puts forward the strategies to improve the function of audit committee, including formulating and perfecting the corresponding legal system, optimizing the ownership structure of listed companies, perfecting the system of independent directors, and coordinating the functions of the board of directors and the board of supervisors.
【學位授予單位】：湘潭大學
【學位級別】：碩士
【學位授予年份】：2008
【分類號】：F239.4
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，本文編號：2262990
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