本文選題：審計(jì)委員會(huì)制度　切入點(diǎn)：審計(jì)　出處：《東北財(cái)經(jīng)大學(xué)》2005年碩士論文

【摘要】：中國證監(jiān)會(huì)和國家經(jīng)貿(mào)委于2002年發(fā)布了《上市公司治理準(zhǔn)則》，規(guī)定上市公司董事會(huì)應(yīng)設(shè)立審計(jì)、戰(zhàn)略、提名和薪酬等專門委員會(huì)，作為上市公司治理的一部分。審計(jì)委員會(huì)作為監(jiān)察人，是董事會(huì)專門委員會(huì)的重要組成部分，經(jīng)公司授權(quán)處理有關(guān)公司財(cái)務(wù)和內(nèi)控制度監(jiān)督等事項(xiàng)，在財(cái)務(wù)信息披露過程中尤其是在防止和發(fā)現(xiàn)財(cái)務(wù)報(bào)告欺詐方面扮演了重要的角色。在當(dāng)前我國證券市場會(huì)計(jì)信息失真較普遍的情況下，審計(jì)委員會(huì)作為一種減少虛假會(huì)計(jì)信息的手段，在實(shí)際應(yīng)用中有廣闊的空間。另外，，審計(jì)委員會(huì)在完善公司治理、內(nèi)部控制方面也可以產(chǎn)生著積極的影響。由于審計(jì)委員會(huì)制度屬于“舶來品”，國內(nèi)實(shí)務(wù)界對(duì)其缺乏了解，而學(xué)術(shù)界對(duì)其研究也停留在某些方面的介紹、探討階段，沒有進(jìn)行系統(tǒng)的、全面的研究。本文通過借鑒國外相關(guān)資料并結(jié)合我國的實(shí)際，對(duì)審計(jì)委員會(huì)制度及其在我國的應(yīng)用進(jìn)行系統(tǒng)、全面的研究，為該制度在我國能夠發(fā)揮其應(yīng)有的作用提供一些建議。 本文共分引言和正文兩部分�！耙浴本驼撐牡倪x題動(dòng)機(jī)、研究意義以及本文的結(jié)構(gòu)安排進(jìn)行了說明。正文分四部分，其中第一部分是審計(jì)委員會(huì)制度的歷史演進(jìn)和理論基礎(chǔ)，介紹了美、英等國審計(jì)委員會(huì)制度發(fā)展的歷史和現(xiàn)狀，并對(duì)審計(jì)委員會(huì)制度的產(chǎn)生進(jìn)行理論分析；第二部分建立了審計(jì)委員會(huì)制度的基本構(gòu)架，包括審計(jì)委員會(huì)成員的構(gòu)成、資格和任期，審計(jì)委員會(huì)的職責(zé)，審計(jì)委員會(huì)會(huì)議和報(bào)告以及審計(jì)委員會(huì)的評(píng)價(jià)和成員的法律責(zé)任四個(gè)方面；第三部分對(duì)我國審計(jì)委員會(huì)制度的現(xiàn)狀和實(shí)施效果進(jìn)行研究，運(yùn)用實(shí)證分析的方法對(duì)我國審計(jì)委員會(huì)制度的實(shí)施效果進(jìn)行檢驗(yàn)，得出相關(guān)的結(jié)論；第四部分為完善我國審計(jì)委員會(huì)制度，提出提高審計(jì)委員會(huì)的獨(dú)立性、完善審計(jì)委員會(huì)的職責(zé)、提高審計(jì)委員會(huì)成員的財(cái)務(wù)勝任能力和加強(qiáng)對(duì)審計(jì)委員會(huì)的監(jiān)督、評(píng)價(jià)四條建議。
[Abstract]:China Commission and the State Economic and Trade Commission issued the "corporate governance guidelines" provisions on 2002, the board of directors of listed companies should set up strategy, audit, nomination and Remuneration Committee, as a part of corporate governance. The audit committee as a supervisor, is an important part of special committees of the board of directors, the company's financial the internal control system and supervision and other matters authorized by the company, in the process of financial information disclosure especially plays an important role in the prevention and detection of financial reporting fraud. In the current accounting information of China's securities market information distortion than the general case, the audit committee as a means of reducing the false accounting information, has a vast space in the practical application. In addition, the audit committee in improving corporate governance, internal control can also have positive effects. The audit committee system is In the "exotic", lack of understanding of the domestic practice, introduction, and academic research on it also stuck in some aspects of the discussion stage, no systematic and comprehensive study. By using foreign related data and combining the reality of our country, the audit committee system and its application in China system overall, the study provides some suggestions for the system to play its due role in China.
This paper is divided into two parts: introduction and text. The introduction is the research background, research significance and the structure of this paper are illustrated. The text is divided into four parts, the first part is the historical evolution and theoretical foundation of the audit committee system, introduces the history and current situation, the development of the planning committee system of Britain and, on the audit committee system of theoretical analysis; the second part builds up the basic framework of the audit committee system, including a member of the audit committee, qualification and term, the responsibilities of the audit committee, the four aspects of evaluation of audit committee meeting and report and the audit Committee and a member of the research on the effect of legal liability; and the third part of the implementation of the audit committee system in China, the effect of the method of empirical analysis of China's audit committee system to test, too The relevant conclusions are drawn. The fourth part is to improve our audit committee system. It puts forward to improve the independence of the audit committee, improve the responsibilities of the audit committee, improve the financial competence of the members of the audit committee, strengthen the supervision of the audit committee, and evaluate four proposals.

【學(xué)位授予單位】：東北財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2005
【分類號(hào)】：F239.22

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