论我国上市公司审计委员会的职能

发布时间：2018-06-06 14:45

本文选题：上市公司 + 审计委员会　；参考：《吉林大学》2010年硕士论文

【摘要】： 我国上市公司频繁发生的财务舞弊事件使得公司治理层面存在的问题得以显现并引起重视。审计委员会是公司治理结构的重要组成部分,它应以实现公司本质、改善公司治理为目标。作为以独立董事为主体和主导的审计委员会,其首要的职能应该遵从独立董事制度的职能——监督;审计委员会监督职能的实现可以有效弥补监事会监督职能的不足,同时也有助于监事会更好地发挥监督作用。我国国有控股上市公司的审计委员会更应充分发挥其监督职能,以提高国有控股上市公司的治理效率和解决会计信息失真问题。针对我国上市公司中的“一股独大”、“内部人控制”侵害上市公司及其中小股东利益的现状,我国上市公司审计委员会在制约和防范控制股东对上市公司的不当侵害中应当而且必须实现其制约职能。
[Abstract]:The frequent financial fraud of listed companies in China makes the problems in corporate governance appear and attract attention. The audit committee is an important part of the corporate governance structure. It should aim at realizing the essence of the company and improving the corporate governance. As an audit committee with independent director as its main body and leading, its primary function should follow the function of independent director system-supervision, the realization of audit committee's supervision function can effectively make up for the deficiency of supervisory function of supervisory board. At the same time, it also helps the board of supervisors to play a better supervisory role. The audit committee of the state-owned holding listed company should give full play to its supervisory function in order to improve the governance efficiency of the state-owned holding listed company and solve the problem of accounting information distortion. In view of the situation that "one share dominates" and "insider control" infringes on the interests of listed companies and their minority shareholders in China, The audit committee of listed companies in our country should and must realize its restriction function in restricting and preventing improper infringement of listed companies by controlling shareholders.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：F239.6

【引证文献】