我国上市公司审计委员会制度的探讨

发布时间：2018-02-09 02:32

本文关键词： 审计委员会监事会原因建议　出处：《江西财经大学》2006年硕士论文　论文类型：学位论文

【摘要】：在英美等西方发达国家，审计委员会作为公司治理结构的一个重要组成部分，已有了一段较长的发展时间。从国外的情况来看，审计委员会制度的建立和发展对于健全公司治理结构有着一定的作用。据一项统计资料表明，在列入《财富》杂志的1000家公司中有959家建立了审计委员会。我国经过二十多年的改革开放，社会经济生活发生了很大的变化。作为社会经济活动主体的公司，其经营活动日益复杂，随之出现的公司治理中的问题也越来越多。特别是近几年，财务报告欺诈案件不断发生，如何设计一套有效的内部控制制度来减少这类案件的发生引起了人们的广泛关注。在这样的情形下，审计委员会这一已普遍存在于西方企业中的一种内部控制制度便走进了人们的视野，成为不少专家学者关注和讨论的话题。2002年年初，中国证监会与原国家经贸委联合发布了《上市公司治理准则》。该准则第五十二条规定：“上市公司董事会可以按照股东大会的有关决议，设立战略、审计、提名、薪酬与考核等专门委员会。”在这样的背景下，笔者拟对在我国建立审计委员会制度的相关问题进行研究和探讨，以期能对我国上市公司的治理提出一些有用的意见和建议。现阶段，我国上市公司审计委员会制度存在的问题主要表现为：第一，成员构成问题，比如，独立董事人数比例过低，审计委员会成员的任职能力不足，审计委员会的聘用制度存在问题等。第二，职能定位问题，当前主要是审计委员会的职能定位比较模糊。第三，，报酬机制问题。第四，义务与责任问题。第五，声誉机制问题。西方发达国家在审计委员会制度方面的研究已经有了很长时间，积累了比较丰富的经验，通过分析这些先进经验，再结合我国实际情况，我们从中能够得到一定的启发。早在1939年，美国发生了“MckessonRobbins”舞弊案，使社会公众对公司管理当局的财务信息质量、会计师的独立性及专业能力产生了质疑。为此，美国证券交易理事会(Stock Exchange Council，SEC的前身)开始建议设立审计委员会。进入新世纪，安然事件的发生，使人们重新审视审计委员会。美国总统布什签署了《2002年证券公开发行公司(上市公司)会计改革和投资者保护法案》，简称《2002年萨班斯—奥克斯利法案》。在《2002年萨班斯—奥克斯利法案》和SEC新法规中，上市公司董事会下设的审计委员会作用极为突出，将成为确保审计独立性的一个重要环节。除此之外，审计委员会还将在财务报告过程中承担关键角色。在大陆法系国家，比如日本，也开始建立审计委员会制度。美国及其他一些发达国家关于审计委员会制度的先进经验值得我们去学习。
[Abstract]:In western countries, the audit committee as an important part of corporate governance structure, for a long time. Judging from abroad, the audit committee system for the establishment and development of a sound corporate governance structure has a certain role. According to a survey, in 1000 the company listed in < wealth > magazine in 959 companies have set up the audit committee.
After more than 20 years of China's reform and opening up, great changes have taken place in social and economic life. As the social and economic activities of the main body of the company, its business activities have become increasingly complex, corporate governance, resulting in more and more problems. Especially in recent years, financial reporting fraud cases continue to occur, how to design a set of internal control an effective system to reduce the occurrence of such cases has attracted widespread attention. In this case, a system of internal control audit committee which has been prevalent in the West in the enterprise into the sight of people, become the beginning of many experts and scholars concerned and discussed the topic.2002, Chinese Commission and the former State Economic and Trade Commission jointly issued the "provisions of the fifty-second standard of corporate governance guidelines." the board of directors of the listed company in accordance with the relevant resolutions of the shareholders' meeting, the establishment of strategic Auditing, nomination, remuneration and assessment, etc. under such a background, the author intends to study and discuss some related issues of establishing audit committee system in China, hoping to provide some useful suggestions and suggestions for the governance of Listed Companies in China.
At present, there are institutional Audit Committee of Listed Companies in China the problems are mainly as follows: first, the members of a problem, for example, the independent director proportion is too low, a member of the audit committee of the audit committee working ability is insufficient, the employment system of the existing problems. Second, the functions of positioning, the main function of the audit committee is fuzzy third, reward mechanism. Fourth, obligation and responsibility. Fifth, reputation mechanism.
The western developed countries in the study of the audit committee system has a very long time, accumulated rich experience, through the analysis of the advanced experience, combined with the actual situation in our country, we can get some inspiration from it. In early 1939, the "MckessonRobbins" of the fraud case, the social public to the financial the quality of the information management company, independent accountants and professional ability have been questioned. Therefore, the U.S. Securities and exchange board (Stock Exchange Council, SEC's predecessor) started to suggest the establishment of the audit committee. In the new century, Enron event, make people re-examine the audit committee. President Bush signed <2002 securities publicly the issuing company (listed company) accounting reform and Investor Protection Act ", referred to as <2002 Sarbanes - Oxley act in <2002 Sarbanes Ake. Oxley > and SEC new laws and regulations, the function of the audit committee under the board of directors is extremely prominent, will become an important link to guarantee the independence of the audit. In addition, the audit committee will also assume a key role in the financial reporting process. In civil law countries, such as Japan, also began to establish the audit committee system. The advanced experience of the United States and other developed countries on audit committee system is worth learning.

【学位授予单位】：江西财经大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.4

【引证文献】