【摘要】： 近年來(lái)，我國(guó)證券市場(chǎng)財(cái)務(wù)造假事件頻發(fā)，作為公司治理重要手段的外部審計(jì)并沒(méi)有發(fā)揮其應(yīng)有的作用。從法律制度角度而言，相關(guān)的制度設(shè)計(jì)缺陷是外部審計(jì)無(wú)法獨(dú)立的最根本原因，具體表現(xiàn)在以下兩個(gè)方面：第一，我國(guó)外部審計(jì)法律制度沒(méi)有結(jié)合本國(guó)的實(shí)際情況。第二，我國(guó)外部審計(jì)法律制度在整體上仍然存在著重大的缺失。 現(xiàn)行的外部審計(jì)委托人法律制度使外部審計(jì)的委托權(quán)實(shí)際上掌握在管理層手中，打破了委托人、外部審計(jì)機(jī)構(gòu)、被審計(jì)人獨(dú)立平衡的關(guān)系，違反了外部審計(jì)的基本原理。據(jù)此，應(yīng)對(duì)外部審計(jì)委托人法律制度予以重新設(shè)計(jì)，，將外部審計(jì)機(jī)構(gòu)的委托權(quán)賦予獨(dú)立于管理層的審計(jì)委員會(huì)。 我國(guó)現(xiàn)有法律制度對(duì)審計(jì)委員會(huì)在公司治理結(jié)構(gòu)中的設(shè)置以及審計(jì)委員會(huì)職能的安排都無(wú)法確保外部審計(jì)的獨(dú)立。應(yīng)通過(guò)立法合理安排審計(jì)委員會(huì)在公司機(jī)關(guān)中的位置，同時(shí)重新設(shè)計(jì)審計(jì)委員會(huì)職能。 在參考借鑒域外成熟證券市場(chǎng)外部審計(jì)立法的基礎(chǔ)上，本文對(duì)我國(guó)外部審計(jì)制度提出了一些立法建議，包括外部審計(jì)機(jī)構(gòu)聘任、解聘以及相關(guān)的其他法律制度，以供構(gòu)建我國(guó)外部審計(jì)整體法律制度參考。
[Abstract]:In recent years, the financial fraud in China's securities market has occurred frequently, and the external audit, as an important means of corporate governance, has not played its due role. From the point of view of legal system, the defects of relevant system design are the most fundamental reasons why external audit can not be independent, which is manifested in the following two aspects: first, the legal system of external audit in our country does not combine with the actual situation of our country. Second, there are still significant deficiencies in the legal system of external audit in China as a whole. The current legal system of external audit clients makes the entrustment power of external audit in the hands of management, which breaks the independent and balanced relationship between clients, external audit institutions and auditors, and violates the basic principles of external audit. According to this, the legal system of external audit principal should be redesigned, and the entrustment power of external audit institution should be entrusted to audit committee independent of management. The existing legal system of our country can not ensure the independence of external audit by setting up the audit committee in the corporate governance structure and the arrangement of the audit committee function. The position of audit committee in corporate organs should be reasonably arranged through legislation, and the functions of audit committee should be redesigned at the same time. On the basis of referring to the external audit legislation of the foreign mature securities market, this paper puts forward some legislative suggestions on the external audit system of our country, including the appointment, dismissal and other related legal systems of the external audit institutions. It can be used as a reference for the construction of the overall legal system of external audit in China.
【學(xué)位授予單位】：中南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2007
【分類號(hào)】：D922.27

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本文編號(hào)：2488655