上市公司審計委員會問題研究
發(fā)布時間：2018-09-03 08:29
【摘要】： 在經(jīng)濟迅速發(fā)展的今天,資本市場的角逐已經(jīng)越來越凸現(xiàn)為利益的制衡,公司治理問題日益突出。作為和諧社會的直接創(chuàng)造者之一,公司經(jīng)營狀況的優(yōu)劣將直接關(guān)系到千家萬戶的幸福和安寧。為了更好地保護廣大股東尤其是中小股東的權(quán)益,我國引入了審計委員會制度。從各國審計委員會制度實施的情況看,在立法機構(gòu)的推動下,審計委員會制度已經(jīng)逐步成為上市公司完善治理結(jié)構(gòu)的一項重要制度。 本文從公司治理及審計委員會制度的相關(guān)理論入手,首先分析了公司治理理論的意義作用及架構(gòu),闡述公司治理實質(zhì)上是一種利益制衡關(guān)系。審計委員會制度從產(chǎn)生發(fā)展至今,與獨立董事制度、監(jiān)事制度、內(nèi)部審計制度的關(guān)系密不可分,而審計委員會在公司治理中的重要性更是通過《薩班斯法案》得到促進和加強。其次本文對審計委員會制度在我國實施的情況進行考察,分析了中國上市公司審計委員會的現(xiàn)狀及問題�；仡櫫税踩皇录⑴连斃厥录l(fā)生的原因及對我國的啟示,并結(jié)合國內(nèi)ITG公司案例,對審計委員會制度發(fā)揮作用的情況進行闡述。通過分析美國、歐洲、日本等國外審計委員會制度,揭示各國審計委員會制度對我國的啟示。最后對審計委員會制度提出優(yōu)化和改進的思路,指出審計委員會制度還需加強獨立性,完善獨立董事制度,改善控制環(huán)境及監(jiān)督過程,還有待充分發(fā)揮其效能。 本文研究指出審計委員會在公司治理中承擔了一個十分重要的角色,是會計信息真實性的必要保證。審計委員會在我國還要妥善處理和監(jiān)事會及內(nèi)部審計的關(guān)系,我國上市公司對審計委員會的選擇并非主動,審計委員會的法律依托問題及在非企業(yè)組織中運用的可能性和必要性還有待進一步探討。
[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.
【學位授予單位】：暨南大學
【學位級別】：碩士
【學位授予年份】：2007
【分類號】：F239.4
本文編號：2219437
[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.
【學位授予單位】：暨南大學
【學位級別】：碩士
【學位授予年份】：2007
【分類號】：F239.4
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