我国上市公司审计委员会的独立性研究

发布时间：2018-04-05 04:32

本文选题：上市公司　切入点：审计委员会　出处：《湖南大学》2007年硕士论文

【摘要】： 近年来,我国证券市场上,上市公司的监管和治理并不尽如人意。上市公司信息失真,恶意损害中小股东利益的案件屡有发生。这些案件严重损害了广大投资者的利益,严重影响了我国证券市场的运行秩序,也影响了其健康发展。这些使人们对公司治理,特别是审计委员会制度产生了怀疑。但是我们应该认识到制度本身并没有错误,关键是审计委员会是否独立。审计委员会不独立,审计委员会的职能就无庸置疑不可能得到有效发挥。本文以2003-2005年在深圳交易所A股上市的设有审计委员会202家上市公司为样本,从独立于管理层的角度分析界定了审计委员会独立性的概念,并在对审计委员会独立性对上市公司信息披露质量的影响关系的实证分析时,创新运用了:审计委员会独立董事的比例、审计委员会成员本年度在本公司或关联企业任职的人数比例、审计委员会成员只在本公司领取津贴的人数比例和审计委员会成员的年度平均津贴等影响审计委员会独立性的变量进行实证检验,结果发现审计委员会独立性的四个变量中,只有审计委员会中领取津贴的人员比例与信息披露质量之间显著正相关,其他三个变量即审计委员会独立董事的比例、审计委员会委员领取的平均津贴数额和审计委员会中在本公司及关联企业任职的人员比例都与上市公司信息披露质量没有显著的相关关系,或相关性很弱的结论。针对上述结果,本文归纳、分析了其主要原因,有针对性的提出了提高审计委员会中独立董事比例、改革审计委员会中独立董事的薪酬制度、明确审计委员会委员独立性的规定、建立健全审计委员会制度的披露机制等相关的政策建议。
[Abstract]:In recent years, the supervision and governance of listed companies in China's securities market is not satisfactory.Listed companies information distortion, malicious damage to the interests of minority shareholders have occurred repeatedly.These cases have seriously damaged the interests of investors, seriously affected the operation order of China's securities market, and also affected its healthy development.This raises doubts about corporate governance, particularly the audit committee system.But we should realize that the system itself is not wrong, the key is whether the audit committee is independent.If the audit committee is not independent, there is no doubt that the function of the audit committee cannot be carried out effectively.Based on 202 listed companies listed in A shares of Shenzhen Stock Exchange from 2003 to 2005, this paper analyzes and defines the concept of audit committee independence from the perspective of independence from management.And in the empirical analysis of the impact of audit committee independence on the quality of information disclosure of listed companies, innovative use of: the proportion of independent directors of audit committee,The proportion of members of the audit committee serving in their own company or associated enterprise this year,The audit committee members conducted an empirical test only in the proportion of the number of people receiving the allowance and the annual average allowance of the members of the audit committee, which affected the independence of the audit committee. The results showed that the audit committee was independent of four variables,Only there is a significant positive correlation between the proportion of those who receive allowances and the quality of information disclosure in the audit committee. The other three variables are the proportion of independent directors of the audit committee.There is no significant correlation between the average amount of allowance received by the members of the audit committee and the proportion of employees in the audit committee and the quality of information disclosure of listed companies, or the conclusion that the correlation is very weak.In view of the above results, this paper sums up and analyzes the main reasons, and proposes to raise the proportion of independent directors in the audit committee and to reform the compensation system of independent directors in the audit committee.To clarify the independence of audit committee members, to establish and improve the audit committee system disclosure mechanism and other relevant policy recommendations.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F276.6;F239.4

【引证文献】