上市公司审计委员会问题研究

发布时间：2018-09-03 08:29

【摘要】： 在经济迅速发展的今天,资本市场的角逐已经越来越凸现为利益的制衡,公司治理问题日益突出。作为和谐社会的直接创造者之一,公司经营状况的优劣将直接关系到千家万户的幸福和安宁。为了更好地保护广大股东尤其是中小股东的权益,我国引入了审计委员会制度。从各国审计委员会制度实施的情况看,在立法机构的推动下,审计委员会制度已经逐步成为上市公司完善治理结构的一项重要制度。本文从公司治理及审计委员会制度的相关理论入手,首先分析了公司治理理论的意义作用及架构,阐述公司治理实质上是一种利益制衡关系。审计委员会制度从产生发展至今,与独立董事制度、监事制度、内部审计制度的关系密不可分,而审计委员会在公司治理中的重要性更是通过《萨班斯法案》得到促进和加强。其次本文对审计委员会制度在我国实施的情况进行考察,分析了中国上市公司审计委员会的现状及问题。回顾了安然事件、帕玛拉特事件发生的原因及对我国的启示,并结合国内ITG公司案例,对审计委员会制度发挥作用的情况进行阐述。通过分析美国、欧洲、日本等国外审计委员会制度,揭示各国审计委员会制度对我国的启示。最后对审计委员会制度提出优化和改进的思路,指出审计委员会制度还需加强独立性,完善独立董事制度,改善控制环境及监督过程,还有待充分发挥其效能。本文研究指出审计委员会在公司治理中承担了一个十分重要的角色,是会计信息真实性的必要保证。审计委员会在我国还要妥善处理和监事会及内部审计的关系,我国上市公司对审计委员会的选择并非主动,审计委员会的法律依托问题及在非企业组织中运用的可能性和必要性还有待进一步探讨。
[Abstract]:With the rapid development of economy, the competition of capital market is becoming more and more important, and the problem of corporate governance is becoming more and more prominent. As one of the direct creators of a harmonious society, the quality of the company's management will directly affect the happiness and peace of thousands of households. In order to better protect the rights and interests of the majority of shareholders, especially the minority shareholders, our country has introduced the audit committee system. Judging from the implementation of the audit committee system in various countries, the audit committee system has gradually become an important system for the listed companies to improve their governance structure under the promotion of the legislature. Starting with the relevant theories of corporate governance and audit committee system, this paper first analyzes the significance and structure of corporate governance theory, and expounds that corporate governance is essentially a kind of interest balance relationship. The audit committee system has been closely related to the independent director system, the supervisor system and the internal audit system, and the importance of the audit committee in corporate governance has been promoted and strengthened through the Sarbanes Act. Secondly, this paper investigates the implementation of the audit committee system in China, and analyzes the current situation and problems of the audit committee of listed companies in China. This paper reviews the causes of the Enron incident, the Parmarat incident and the enlightenment to our country, and expounds the effect of audit committee system on the domestic ITG company case. By analyzing the audit committee system of America, Europe, Japan and other foreign countries, this paper reveals the enlightenment of the audit committee system to our country. Finally, the author puts forward the idea of optimizing and improving the audit committee system, and points out that the audit committee system still needs to strengthen its independence, perfect the independent director system, improve the control environment and supervision process, and still need to give full play to its efficiency. This paper points out that the audit committee plays a very important role in corporate governance and is the necessary guarantee of the authenticity of accounting information. The audit committee should also properly handle the relationship with the board of supervisors and internal audit in our country. The selection of the audit committee by listed companies in our country is not an initiative. The legal support of audit committee and the possibility and necessity of its application in non-enterprise organizations need to be further explored.
【学位授予单位】：暨南大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F239.4

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