【摘要】： 近年來，我國證券市場財務造假事件頻發(fā)，作為公司治理重要手段的外部審計并沒有發(fā)揮其應有的作用。從法律制度角度而言，相關的制度設計缺陷是外部審計無法獨立的最根本原因，具體表現(xiàn)在以下兩個方面：第一，我國外部審計法律制度沒有結合本國的實際情況。第二，我國外部審計法律制度在整體上仍然存在著重大的缺失。 現(xiàn)行的外部審計委托人法律制度使外部審計的委托權實際上掌握在管理層手中，打破了委托人、外部審計機構、被審計人獨立平衡的關系，違反了外部審計的基本原理。據此，應對外部審計委托人法律制度予以重新設計，，將外部審計機構的委托權賦予獨立于管理層的審計委員會。 我國現(xiàn)有法律制度對審計委員會在公司治理結構中的設置以及審計委員會職能的安排都無法確保外部審計的獨立。應通過立法合理安排審計委員會在公司機關中的位置，同時重新設計審計委員會職能。 在參考借鑒域外成熟證券市場外部審計立法的基礎上，本文對我國外部審計制度提出了一些立法建議，包括外部審計機構聘任、解聘以及相關的其他法律制度，以供構建我國外部審計整體法律制度參考。
[Abstract]:In recent years, the financial fraud in China's securities market has occurred frequently, and the external audit, as an important means of corporate governance, has not played its due role. From the point of view of legal system, the defects of relevant system design are the most fundamental reasons why external audit can not be independent, which is manifested in the following two aspects: first, the legal system of external audit in our country does not combine with the actual situation of our country. Second, there are still significant deficiencies in the legal system of external audit in China as a whole. The current legal system of external audit clients makes the entrustment power of external audit in the hands of management, which breaks the independent and balanced relationship between clients, external audit institutions and auditors, and violates the basic principles of external audit. According to this, the legal system of external audit principal should be redesigned, and the entrustment power of external audit institution should be entrusted to audit committee independent of management. The existing legal system of our country can not ensure the independence of external audit by setting up the audit committee in the corporate governance structure and the arrangement of the audit committee function. The position of audit committee in corporate organs should be reasonably arranged through legislation, and the functions of audit committee should be redesigned at the same time. On the basis of referring to the external audit legislation of the foreign mature securities market, this paper puts forward some legislative suggestions on the external audit system of our country, including the appointment, dismissal and other related legal systems of the external audit institutions. It can be used as a reference for the construction of the overall legal system of external audit in China.
【學位授予單位】：中南大學
【學位級別】：碩士
【學位授予年份】：2007
【分類號】：D922.27

【引證文獻】

相關期刊論文 前2條

1 陳世薇;;淺析上市公司外部審計的獨立性[J];財經界(學術版);2014年21期

2 郭文;;企業(yè)外部審計獨立性研究[J];時代金融;2010年12期

相關博士學位論文 前1條

1 田璧;會計準則執(zhí)行機制國際趨同研究[D];財政部財政科學研究所;2015年

相關碩士學位論文 前3條

1 李易香;基于多群體演化博弈的上市公司財務報告舞弊研究[D];中北大學;2016年

2 賈萌萌;審計委員會有效性研究[D];天津財經大學;2011年

3 朱永永;基于公司治理角度的公司內部審計與外部審計法律問題研究[D];西南政法大學;2010年

本文編號：2488655