基于公司治理的审计委员会制度研究

发布时间：2018-05-30 02:15

本文选题：审计委员会 + 独立董事　；参考：《山东大学》2007年硕士论文

【摘要】： 从公司治理角度研究审计委员会制度体系构建与完善问题,在当今的中国具有非常重要的意义。其一,我国需要健全的公司治理,这是我国经济改革能否取得成功的关键问题之一,但是目前上市公司治理结构的整体运行还存在诸多不尽人意的地方。其二,作为公司治理的重要组成部分,审计委员会制度具有非常重要的作用,目前我国理论界对审计委员会制度的研究总体上仍处于介绍和吸收西方审计委员会理论的阶段,而基于公司治理的审计委员会制度的研究更是处于起步阶段。正是基于这些考虑,我把公司治理结构中的审计委员会制度作为硕士学位论文的选题。本文采用历史研究、比较研究、实证分析、规范研究等方法,从审计委员会制度的基本理论出发,在对审计委员会制度进行国际比较和对我国上市公司审计委员会制度有效性进行实证研究基础上,探讨了基于公司治理的审计委员会制度体系构建问题。具体讲,主要包括四个部分:(1)公司治理中审计委员会制度的基本理论介绍,包括审计委员会制度概述、审计委员会与公司治理关系两方面内容。(2)审计委员会制度国际比较,从成员构成及任职资格、职责、独立性、模式、法律方面对不同国家的审计委员会制度进行了比较分析及对我国的启示。(3)我国上市公司审计委员会制度有效性实证分析,根据SPSS软件对232家样本公司三年数据进行的统计检验,得出审计委员会制度在我国尚未充分发挥作用的结论。(4)基于公司治理的审计委员会制度体系构建与完善,包括运转体系构建与完善、激励与约束体系构建与完善、评价体系构建与完善、内部治理关系体系构建与完善、法律制度体系构建与完善五个方面内容。本文主要创新之处:实证研究方面,针对我国对审计委员会制度的实证研究特别少的现实,本文对近年来审计委员会制度在我国上市公司的有效性情况进行了实证研究。研究内容方面,针对我国理论界尚未有全面、系统地研究审计委员会体系的现状,本文设计了一个基于公司治理的系统的审计委员会制度体系。
[Abstract]:It is of great significance to study the construction and perfection of audit committee system from the angle of corporate governance in China today. First, our country needs sound corporate governance, which is one of the key problems of the success of economic reform in our country, but there are still many unsatisfactory aspects in the overall operation of the corporate governance structure of listed companies at present. Second, as an important part of corporate governance, audit committee system plays a very important role. At present, the research on audit committee system in our country is still in the stage of introducing and absorbing western audit committee theory. The research of audit committee system based on corporate governance is in its infancy. Based on these considerations, I selected the audit committee system in corporate governance structure as my master thesis. This paper uses the methods of historical research, comparative study, empirical analysis, normative research and so on, starting from the basic theory of audit committee system. Based on the international comparison of the audit committee system and the empirical study on the effectiveness of the audit committee system of listed companies in China, this paper discusses the construction of the audit committee system based on corporate governance. Specifically, it mainly includes four parts: 1) the basic theoretical introduction of the audit committee system in corporate governance, including an overview of the audit committee system, two aspects of the relationship between the audit committee and corporate governance, and 2) an international comparison of the audit committee system. This paper makes a comparative analysis of the audit committee system in different countries from the aspects of membership, qualification, duty, independence, mode and law, and the enlightenment to China. 3) the effectiveness of the audit committee system of listed companies in China is analyzed empirically. According to the statistical test of the three-year data of 232 sample companies by SPSS software, the conclusion that the audit committee system has not fully played its role in our country is concluded that the audit committee system based on corporate governance is constructed and perfected. It includes five aspects: the construction and perfection of the operating system, the construction and perfection of the incentive and restraint system, the construction and perfection of the evaluation system, the construction and perfection of the internal governance relationship system, and the construction and perfection of the legal system. In view of the fact that there are few empirical studies on audit committee system in China, this paper makes an empirical study on the effectiveness of audit committee system in listed companies in China in recent years. In view of the fact that the audit committee system has not been studied comprehensively and systematically in the theoretical circle of our country, this paper designs a systematic audit committee system based on corporate governance.
【学位授予单位】：山东大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F276.6;F239.4

【引证文献】