上市公司审计委员会设立与有效性的实证研究

发布时间：2018-03-15 11:13

本文选题：审计委员会　切入点：影响因素　出处：《沈阳工业大学》2008年硕士论文　论文类型：学位论文

【摘要】： 审计委员会制度是英美等国家公司治理结构中的一项重要的制度安排。其产生的初衷是寻求在董事会中建立一支独立的财务监督力量,以期强化注册会计师的独立性,加强公司财务报告信息的完整性与可靠性。根据国际经验,审计委员会在改善财务信息质量、保护投资者利益中发挥着积极作用。在世界范围内审计委员会制度风潮的影响之下,中国证监会与原国家经贸委于2002年1月,联合颁布了《上市公司治理准则》,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。”自此开始审计委员会制度在我国正式建立。但是,审计委员会制度在我国产生和逐步建立的经济环境与英美国家存在很大的不同。在我国,上市公司表现出高度集中的股权结构。同时,目前审计委员会在我国仍处于自愿设立阶段。因此本文结合我国情况对审计委员会的设立影响因素及有效性进行了实证研究。本文首先介绍研究背景及意义、国内外审计委员会的研究现状。接着,探讨审计委员会制度的概念、性质、职能及不同的设置方式,进而又对审计委员会制度的设立影响因素及有效性进行了分析。在实证研究中本文分两大部分,第一大部分选取了2002-2003年沪、深两市2435家上市公司作为样本公司。主要从公司治理、股权结构、财务状况,对影响我国上市公司设立审计委员会的因素进行实证研究。分析结果显示:自愿设立审计委员会行为与独立董事规模、董事会会议次数、公司规模及每股收益呈显著正相关关系,与董事会规模和Z指数呈显著负相关关系。第二大部分是关于审计委员会有效性的研究。本部分运用单变量分析和多元统计分析的方法,对审计委员会的监管和沟通职能是否有效发挥进行了实证检验。实证结果显示:审计委员会的设立与财务报告舞弊负相关,对审计意见类型无显著影响。审计委员会在实施过程中仅发挥了部分职能。
[Abstract]:The audit committee system is an important institutional arrangement in the corporate governance structure of Anglo-American and other countries, and its original intention is to establish an independent financial supervision force in the board of directors in order to strengthen the independence of certified public accountants. Enhance the integrity and reliability of corporate financial reporting information. Based on international experience, the audit committee is improving the quality of financial information, The China Securities Regulatory Commission (CSRC) and the former State Economic and Trade Commission (SETC) played an active role in protecting the interests of investors. The Joint promulgation of the "guidelines on the Governance of listed companies" stipulates that "the board of directors of a listed company may, in accordance with the relevant resolutions of the shareholders' general meeting, establish a strategy, audit, and nominate, Since then, the audit committee system has been formally established in our country. However, the economic environment in which the audit committee system has emerged and gradually established in our country is very different from that in the Anglo-American countries. At the same time, the audit committee is still in the stage of voluntary establishment in China. Therefore, this paper makes an empirical study on the influencing factors and effectiveness of the establishment of the audit committee in the light of the situation in China. This paper first introduces the background and significance of the research, the current research situation of the audit committee at home and abroad, and then discusses the concept, nature, function and different ways of setting up the audit committee system. In the empirical research, this paper is divided into two parts: the first part is Shanghai in 2002-2003. The 2435 listed companies in Shenzhen and Shenzhen are taken as sample companies. Mainly from the aspects of corporate governance, equity structure, and financial situation, This paper makes an empirical study on the factors that influence the establishment of audit committee by listed companies in China. The results show that the behavior of establishing audit committee voluntarily and the scale of independent directors, the number of board meetings, There is a significant positive correlation between company size and earnings per share and a significant negative correlation with board size and Z index. The second part is about the effectiveness of the audit committee. This part uses the method of univariate analysis and multivariate statistical analysis. The empirical results show that the establishment of audit committee is negatively related to financial reporting fraud. There is no significant impact on the type of audit opinion. The audit committee has only played part of its functions in the implementation process.
【学位授予单位】：沈阳工业大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.45

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