审计委员会制度：架构和完善

发布时间：2018-04-05 18:53

本文选题：审计委员会制度　切入点：审计　出处：《东北财经大学》2005年硕士论文

【摘要】：中国证监会和国家经贸委于2002年发布了《上市公司治理准则》，规定上市公司董事会应设立审计、战略、提名和薪酬等专门委员会，作为上市公司治理的一部分。审计委员会作为监察人，是董事会专门委员会的重要组成部分，经公司授权处理有关公司财务和内控制度监督等事项，在财务信息披露过程中尤其是在防止和发现财务报告欺诈方面扮演了重要的角色。在当前我国证券市场会计信息失真较普遍的情况下，审计委员会作为一种减少虚假会计信息的手段，在实际应用中有广阔的空间。另外，，审计委员会在完善公司治理、内部控制方面也可以产生着积极的影响。由于审计委员会制度属于“舶来品”，国内实务界对其缺乏了解，而学术界对其研究也停留在某些方面的介绍、探讨阶段，没有进行系统的、全面的研究。本文通过借鉴国外相关资料并结合我国的实际，对审计委员会制度及其在我国的应用进行系统、全面的研究，为该制度在我国能够发挥其应有的作用提供一些建议。本文共分引言和正文两部分。“引言”就论文的选题动机、研究意义以及本文的结构安排进行了说明。正文分四部分，其中第一部分是审计委员会制度的历史演进和理论基础，介绍了美、英等国审计委员会制度发展的历史和现状，并对审计委员会制度的产生进行理论分析；第二部分建立了审计委员会制度的基本构架，包括审计委员会成员的构成、资格和任期，审计委员会的职责，审计委员会会议和报告以及审计委员会的评价和成员的法律责任四个方面；第三部分对我国审计委员会制度的现状和实施效果进行研究，运用实证分析的方法对我国审计委员会制度的实施效果进行检验，得出相关的结论；第四部分为完善我国审计委员会制度，提出提高审计委员会的独立性、完善审计委员会的职责、提高审计委员会成员的财务胜任能力和加强对审计委员会的监督、评价四条建议。
[Abstract]:China Commission and the State Economic and Trade Commission issued the "corporate governance guidelines" provisions on 2002, the board of directors of listed companies should set up strategy, audit, nomination and Remuneration Committee, as a part of corporate governance. The audit committee as a supervisor, is an important part of special committees of the board of directors, the company's financial the internal control system and supervision and other matters authorized by the company, in the process of financial information disclosure especially plays an important role in the prevention and detection of financial reporting fraud. In the current accounting information of China's securities market information distortion than the general case, the audit committee as a means of reducing the false accounting information, has a vast space in the practical application. In addition, the audit committee in improving corporate governance, internal control can also have positive effects. The audit committee system is In the "exotic", lack of understanding of the domestic practice, introduction, and academic research on it also stuck in some aspects of the discussion stage, no systematic and comprehensive study. By using foreign related data and combining the reality of our country, the audit committee system and its application in China system overall, the study provides some suggestions for the system to play its due role in China.
This paper is divided into two parts: introduction and text. The introduction is the research background, research significance and the structure of this paper are illustrated. The text is divided into four parts, the first part is the historical evolution and theoretical foundation of the audit committee system, introduces the history and current situation, the development of the planning committee system of Britain and, on the audit committee system of theoretical analysis; the second part builds up the basic framework of the audit committee system, including a member of the audit committee, qualification and term, the responsibilities of the audit committee, the four aspects of evaluation of audit committee meeting and report and the audit Committee and a member of the research on the effect of legal liability; and the third part of the implementation of the audit committee system in China, the effect of the method of empirical analysis of China's audit committee system to test, too The relevant conclusions are drawn. The fourth part is to improve our audit committee system. It puts forward to improve the independence of the audit committee, improve the responsibilities of the audit committee, improve the financial competence of the members of the audit committee, strengthen the supervision of the audit committee, and evaluate four proposals.

【学位授予单位】：东北财经大学
【学位级别】：硕士
【学位授予年份】：2005
【分类号】：F239.22

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