本文選題：審計委員會 + 本原性質(zhì)　； 參考：《天津商業(yè)大學(xué)》2007年碩士論文

【摘要】： 審計委員會是一個重要治理機制,近兩年來學(xué)術(shù)界對審計委員會展開廣泛的研究。而對于審計委員會的本原性質(zhì)和作用機理的研究較少且意見不一,正確認識審計委員會的性質(zhì)和作用機理,理順審計委員會的治理關(guān)系,為審計委員會的實際效率提供制度層面的注解,才能完善審計委員會制度,提高其治理效率。 本文采用規(guī)范研究的方法,以委托代理理論、受托責(zé)任理論、信號傳遞理論、企業(yè)理論為研究基礎(chǔ),以控制權(quán)分享和公司治理機制為研究主線,通過對審計委員會賴以存在的董事會制度和獨立董事制度的研究,尤其是對董事會和獨立董事的性質(zhì)的研究,本文認為企業(yè)是人力資本和非人力資本投資者投入的要素使用權(quán)交易合約的動態(tài)履行過程,要素所有者分享企業(yè)終極所有權(quán),即剩余索取權(quán)和剩余控制權(quán)。在企業(yè)內(nèi),基于委托代理關(guān)系形成了一個受托責(zé)任的鏈條,進而形成一系列授權(quán)與控制機制。作為受托人的經(jīng)理人具有雙重身份:作為人力資本的投資者,經(jīng)理人員享有作為所有者的剩余索取權(quán)和剩余控制權(quán),作為基于企業(yè)內(nèi)部受托責(zé)任的責(zé)任人,經(jīng)理人員享有董事會授予的特定經(jīng)營權(quán)。在公司治理中人力資本所有者利用控制權(quán)優(yōu)勢虐待非人力資本所有者,產(chǎn)生第一類代理問題,在公司治理中引入董事會制度,董事會的性質(zhì)就是股東投入資產(chǎn)的“監(jiān)護人”,經(jīng)理人參與董事會是監(jiān)護自身投入資產(chǎn)的需要。 企業(yè)控制權(quán)的分享機制只是一個模糊的權(quán)力邊界。圍繞受托責(zé)任鏈形成相應(yīng)的控制權(quán)分享機制,同時還形成一套有效地分權(quán)與制衡機制,即公司治理機制。實現(xiàn)良好治理的核心是充分的信息披露。審計機制是為了實現(xiàn)信息質(zhì)量的制度安排。大股東形成的內(nèi)部人控制產(chǎn)生第二類代理問題,由獨立董事代表企業(yè)弱勢參與者行使剩余控制權(quán)而成為董事會的成員成為理性的制度安排。獨立懂事的本質(zhì)是代替企業(yè)弱勢參與者行使其剩余控制權(quán)的代理人。但現(xiàn)有的審計機制卻不能控制在第二種委托代理關(guān)系下由所有者操縱審計意見所導(dǎo)致的審計委托與受托關(guān)系異化,于是引入了審計委員會制度。 本文的研究認為審計委員會的本原性質(zhì)是為了實現(xiàn)審計機制良性運轉(zhuǎn)、保證外部審計獨立性的公司治理裝置,審計委員會是代表股東行使審計委托權(quán)、負責(zé)管理外部審計事務(wù)的專門機構(gòu),審計委員會成員必須具備超然的獨立性和專業(yè)勝任能力,獨立于企業(yè)的經(jīng)理人,對股東負責(zé)。同時,本文通過對公司信息控制權(quán)的分析,設(shè)計出一套審計委員會的運作機理,并提出相應(yīng)問題。
[Abstract]:Audit Committee is an important governance mechanism. In recent two years, the academic circles have carried out extensive research on Audit Committee.However, there are few researches on the original nature and mechanism of the audit committee, and different opinions, so we should correctly understand the nature and mechanism of the audit committee, and straighten out the governance relationship of the audit committee.In order to perfect the audit committee system and improve its governance efficiency, the system of audit committee can be improved by providing the annotations of system level for the actual efficiency of audit committee.Based on the principal-agent theory, fiduciary responsibility theory, signaling theory and firm theory, this paper takes the sharing of control rights and the mechanism of corporate governance as the main line.Through the study of the board of directors system and the independent director system on which the audit committee depends, especially the study of the nature of the board of directors and independent directors,This paper holds that the enterprise is the dynamic performance process of the transaction contract of the use right of the elements invested by the investors of human capital and non-human capital, and the owner of the factor shares the ultimate ownership of the enterprise, that is, the residual claim and the residual right of control.In an enterprise, a chain of fiduciary responsibility is formed based on principal-agent relationship, and then a series of authorization and control mechanisms are formed.As a trustee, the manager has a dual identity: as an investor in human capital, the manager has the residual claim and residual control right as the owner, and as the responsible person based on the fiduciary responsibility within the enterprise.The manager shall have a specific right of operation granted by the board of directors.In corporate governance, the owners of human capital abuse the non-human capital owners by the advantage of control rights, which leads to the first kind of agency problem. The board of directors is introduced into the corporate governance. The nature of the board of directors is the "guardian" who the shareholders put into the assets.Managers' participation in the board of directors is the need to monitor their invested assets.The sharing mechanism of corporate control is only a vague boundary of power.Around the chain of fiduciary responsibility to form the corresponding control sharing mechanism, but also to form an effective separation of powers and checks and balances, that is, corporate governance mechanism.The core of good governance is adequate information disclosure.Audit mechanism is to realize the system arrangement of information quality.The second kind of agency problem arises from the insider control formed by the large shareholders. The independent director exercises the residual control right on behalf of the weak participants of the enterprise and becomes the member of the board of directors as a rational institutional arrangement.The essence of independent and sensible is to replace the weak participants in the enterprise to exercise their residual control.However, the existing audit mechanism can not control the alienation of audit entrustment and fiduciary relationship caused by the owner manipulating audit opinions under the second principal-agent relationship, so the audit committee system is introduced.In this paper, the author thinks that the original nature of audit committee is to realize the sound operation of audit mechanism and guarantee the independence of external audit. The audit committee is to exercise audit entrustment power on behalf of shareholders.The members of the audit committee who are responsible for the management of external audit affairs must have detached independence and professional competence, independent of the managers of the enterprise, and accountable to the shareholders.At the same time, through the analysis of the control right of company information, this paper designs a set of operating mechanism of audit committee, and puts forward the corresponding problems.
【學(xué)位授予單位】：天津商業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2007
【分類號】：F239.4

【參考文獻】

相關(guān)期刊論文 前10條

1 陳漢文,夏文賢,黎代福;受托責(zé)任、信息披露與規(guī)則安排——公司治理、受托責(zé)任與審計委員會制度(上)[J];財會通訊;2003年12期

2 陳漢文,夏文賢,陳秋金;上市公司審計委員會:案例分析與模式改進——公司治理、受托責(zé)任與審計委員會制度(下)[J];財會通訊;2004年01期

3 李斌;陳凌云;;我國上市公司審計委員會有效性研究——基于上市公司年報補丁的實證分析[J];財貿(mào)研究;2006年03期

4 郭強,蔣東生;不完全契約與獨立董事作用的本質(zhì)及有效性分析——從傳統(tǒng)法人治理結(jié)構(gòu)的缺陷論起[J];管理世界;2003年02期

5 王永海;對財務(wù)會計本質(zhì)的博弈說明[J];經(jīng)濟評論;1999年06期

6 馮根福;;中國公司治理基本理論研究的回顧與反思[J];經(jīng)濟學(xué)家;2006年03期

7 楊瑞龍,楊其靜;專用性、專有性與企業(yè)制度[J];經(jīng)濟研究;2001年03期

8 楊其靜;合同與企業(yè)理論前沿綜述[J];經(jīng)濟研究;2002年01期

9 張維迎;所有制、治理結(jié)構(gòu)及委托—代理關(guān)系———兼評崔之元和周其仁的一些觀點[J];經(jīng)濟研究;1996年09期

10 楊瑞龍,周業(yè)安;一個關(guān)于企業(yè)所有權(quán)安排的規(guī)范性分析框架及其理論含義———兼評張維迎、周其仁及崔之元的一些觀點[J];經(jīng)濟研究;1997年01期

相關(guān)博士學(xué)位論文 前1條

1 傅紹文;公司治理中的剩余控制權(quán)研究[D];浙江大學(xué);2004年

，

本文編號：1733959