本文選題：審計(jì)委員會(huì) + 獨(dú)立董事��； 參考：《山東大學(xué)》2007年碩士論文

【摘要】： 從公司治理角度研究審計(jì)委員會(huì)制度體系構(gòu)建與完善問題,在當(dāng)今的中國(guó)具有非常重要的意義。其一,我國(guó)需要健全的公司治理,這是我國(guó)經(jīng)濟(jì)改革能否取得成功的關(guān)鍵問題之一,但是目前上市公司治理結(jié)構(gòu)的整體運(yùn)行還存在諸多不盡人意的地方。其二,作為公司治理的重要組成部分,審計(jì)委員會(huì)制度具有非常重要的作用,目前我國(guó)理論界對(duì)審計(jì)委員會(huì)制度的研究總體上仍處于介紹和吸收西方審計(jì)委員會(huì)理論的階段,而基于公司治理的審計(jì)委員會(huì)制度的研究更是處于起步階段。正是基于這些考慮,我把公司治理結(jié)構(gòu)中的審計(jì)委員會(huì)制度作為碩士學(xué)位論文的選題。 本文采用歷史研究、比較研究、實(shí)證分析、規(guī)范研究等方法,從審計(jì)委員會(huì)制度的基本理論出發(fā),在對(duì)審計(jì)委員會(huì)制度進(jìn)行國(guó)際比較和對(duì)我國(guó)上市公司審計(jì)委員會(huì)制度有效性進(jìn)行實(shí)證研究基礎(chǔ)上,探討了基于公司治理的審計(jì)委員會(huì)制度體系構(gòu)建問題。具體講,主要包括四個(gè)部分:(1)公司治理中審計(jì)委員會(huì)制度的基本理論介紹,包括審計(jì)委員會(huì)制度概述、審計(jì)委員會(huì)與公司治理關(guān)系兩方面內(nèi)容。(2)審計(jì)委員會(huì)制度國(guó)際比較,從成員構(gòu)成及任職資格、職責(zé)、獨(dú)立性、模式、法律方面對(duì)不同國(guó)家的審計(jì)委員會(huì)制度進(jìn)行了比較分析及對(duì)我國(guó)的啟示。(3)我國(guó)上市公司審計(jì)委員會(huì)制度有效性實(shí)證分析,根據(jù)SPSS軟件對(duì)232家樣本公司三年數(shù)據(jù)進(jìn)行的統(tǒng)計(jì)檢驗(yàn),得出審計(jì)委員會(huì)制度在我國(guó)尚未充分發(fā)揮作用的結(jié)論。(4)基于公司治理的審計(jì)委員會(huì)制度體系構(gòu)建與完善,包括運(yùn)轉(zhuǎn)體系構(gòu)建與完善、激勵(lì)與約束體系構(gòu)建與完善、評(píng)價(jià)體系構(gòu)建與完善、內(nèi)部治理關(guān)系體系構(gòu)建與完善、法律制度體系構(gòu)建與完善五個(gè)方面內(nèi)容。 本文主要?jiǎng)?chuàng)新之處:實(shí)證研究方面,針對(duì)我國(guó)對(duì)審計(jì)委員會(huì)制度的實(shí)證研究特別少的現(xiàn)實(shí),本文對(duì)近年來審計(jì)委員會(huì)制度在我國(guó)上市公司的有效性情況進(jìn)行了實(shí)證研究。研究?jī)?nèi)容方面,針對(duì)我國(guó)理論界尚未有全面、系統(tǒng)地研究審計(jì)委員會(huì)體系的現(xiàn)狀,本文設(shè)計(jì)了一個(gè)基于公司治理的系統(tǒng)的審計(jì)委員會(huì)制度體系。
[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.
【學(xué)位授予單位】：山東大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2007
【分類號(hào)】：F276.6;F239.4

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前2條

1 郭嘉;我國(guó)上市公司審計(jì)委員會(huì)制度研究[D];東北師范大學(xué);2009年

2 王仲祥;上市公司獨(dú)立審計(jì)質(zhì)量研究[D];天津師范大學(xué);2012年

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本文編號(hào)：1953466