基于公司治理需求下的审计委员会制度问题研究

发布时间：2018-03-18 00:37

本文选题：审计委员会制度　切入点：公司治理　出处：《湖南大学》2005年硕士论文　论文类型：学位论文

【摘要】：英美的审计委员会作为公司治理结构中的重要组成部分，能够有效地防止财务报告的不实披露、欺诈与舞弊情形，帮助董事会解除他们的法律责任，经实证研究已具效果。而在我国年轻的证券市场里，层出不穷的股市欺诈案同样困扰着市场投资者和监管者，目前我国证监会期望在我国上市公司中引入独立董事和审计委员会制度，旨在完善上市公司治理结构、促进上市公司规范运作。本文对我国上市公司审计委员会引入的必要性、有效性及责任结构进行分析和研究，以期对我国审计委员会制度的构建和完善提供借鉴意义。首先，从审计委员会的历史演进入手，得出审计委员会乃为董事会内部的独立的对财务报告呈报体系进行监督的制度安排。其次，针对我国公司治理的现状，对审计委员会在我国上市公司中设置的必要性进行详细分析，首先运用公司治理理论和博弈论对审计委员会设置的必要性提供理论上的依据，再从加强董事会监督功能和弥补监事会监督的缺失两方面对审计委员会设置的必要性提供现实上的依据，并重点强调审计委员会的建立加强了董事会对经理层提供的财务报告的监督与控制。再次，对审计委员会在我国的有效性进行了实证研究：通过审计委员会是否设置与审计意见的一元线性回归模型和审计委员会是否设置与公司业绩一元线性回归模型的构建，对它们的相关性进行了实证分析，得出审计委员会在我国没有发挥其核心功能——监督财务报告的结论。最后，依据审计委员会在我国的需求分析和实证结论对审计委员会的责任结构进行了重构，，同时对审计委员会成员在我国的法律责任进行了探讨。
[Abstract]:As an important part of the corporate governance structure, the audit committee in the United States and the United States can effectively prevent the false disclosure of financial reports, fraud and fraud, and help the board of directors to relieve them of their legal liability. Empirical research has been effective. But in our country's young securities market, stock market fraud in endlessly is also puzzling market investors and regulators. At present, the CSRC expects to introduce the independent director and audit committee system into the listed companies in China, aiming at perfecting the governance structure of the listed companies and promoting the standardized operation of the listed companies. The effectiveness and responsibility structure are analyzed and studied in order to provide reference for the construction and perfection of audit committee system in China. First of all, from the historical evolution of the audit committee, it is concluded that the audit committee is an independent financial report reporting system within the board of directors. Secondly, in view of the current situation of corporate governance in China, The necessity of setting up audit committee in listed companies in China is analyzed in detail. Firstly, the theory of corporate governance and game theory are used to provide theoretical basis for the necessity of setting up audit committee. Furthermore, from two aspects of strengthening the supervisory function of the board of directors and making up for the lack of supervision by the board of supervisors, it provides a realistic basis for the necessity of setting up the audit committee. It is emphasized that the establishment of the audit committee has strengthened the supervision and control of the financial reports provided by the board of directors. An empirical study on the effectiveness of audit committee in our country is carried out: whether the audit committee sets up a univariate linear regression model with audit opinion and whether the audit committee sets up a univariate linear regression model with corporate performance. This paper makes an empirical analysis of their relevance and concludes that the Board of auditors has failed to perform its core function of supervising financial reports in China. Finally, According to the demand analysis and empirical conclusion of the audit committee in China, this paper reconstructs the responsibility structure of the audit committee, and probes into the legal liability of the members of the audit committee in our country.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2005
【分类号】：F239.2

【引证文献】