我国上市公司审计委员会制度有效性研究

发布时间：2018-06-16 03:22

本文选题：审计委员会 + 有效性　；参考：《湖南大学》2007年硕士论文

【摘要】： 审计委员会制度作为公司的一项重要治理制度,在改善财务信息质量、保护投资者利益中发挥着积极作用。鉴于审计委员会制度的固有特征及其在西方发达资本市场上表现出的效率,我国于2002年开始引入审计委员会制度,以促进上市公司治理改革。随着审计委员会制度在我国的建立和发展,它的运作和有效性问题开始受到广泛的重视。通过对审计委员会制度有效性进行系统的研究,为我国建立和完善审计委员会制度提供理论依据和政策建议。在回顾国内外相关文献的基础上,首先对审计委员会制度及其有效性进行了一般理论分析,并着重分析了审计委员会的内部构成及特征对其运行效果的影响,理论分析指出,审计委员会制度的有效性就在于通过履行监督、控制、沟通和报告职能来规范各方行为,完善公司治理,进而提高财务信息质量。一个有效的审计委员会,需要具备显著的独立性、较强的专业胜任能力、科学合理的工作章程,并且勤勉尽职、规模适宜。然后以上市公司有关数据作为原始资料对我国审计委员会运行的有效性进行实证检验。实证结果表明审计委员会的独立性、专业性、权威性和规模特征对财务信息质量起到了一定的提升作用,即现阶段我国上市公司审计委员会确实如监管层所期望的在公司治理中履行了一定的监督、控制和沟通职能,但是其积极的功能尚未完全发挥。最后提出了五项政策建议,以提高我国审计委员会制度的有效性,促进上市公司治理结构的完善。
[Abstract]:As an important governance system of the company, the audit committee system plays an active role in improving the quality of financial information and protecting the interests of investors. In view of the inherent characteristics of the audit committee system and its efficiency in the western developed capital market, the audit committee system has been introduced in 2002 to promote the listing of the audit committee. With the establishment and development of the audit committee system in China, the operation and effectiveness of the audit committee have been widely paid attention to. Through a systematic study of the effectiveness of the audit committee system, it provides theoretical basis and policy recommendations for the establishment and improvement of the audit committee system in China. On the basis of the presentation, first, the general theoretical analysis of the audit committee system and its effectiveness is carried out, and the influence of the internal composition and characteristics of the Audit Committee on its operation effect is emphatically analyzed. The theoretical analysis indicates that the effectiveness of the audit committee system is to regulate the parties through the performance of supervision, control, communication and reporting functions. Conduct, improve corporate governance, and improve the quality of financial information. An effective audit committee requires significant independence, strong professional competence, a scientific and reasonable work charter, and diligent and appropriate scale. Then, the relevant data of the listed companies are effective for the operation of the audit committee of our country. The empirical results show that the independent, professional, authoritative and scale characteristics of the audit committee have played a certain role in improving the quality of financial information. At the present stage, the audit committee of the listed companies in China has performed certain supervision, control and communication functions in the corporate governance, as expected by the regulatory layer. In the end, five policy suggestions are put forward to improve the effectiveness of the audit committee system and improve the governance structure of the listed companies.
【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】：F239.4

【引证文献】