公司治理、受托责任与审计委员会制度研究

【作者】 曾小青；

【导师】 吴水澎；

【作者基本信息】 厦门大学 ， 管理学， 2003， 博士

【摘要】 本学位论文的研究围绕公司治理的财务层面展开，认为公司治理的根源在于受托责任，受托责任的核心在于信息披露问题，以及在信息不对称的背景下，审计委员会在确保公司财务治理机制的正常运作进而维护和提升信息披露质量方面起着重要作用。 本文的主要结构如下： 引论部分介绍本文的研究意义、本领域的研究现状、本文的研究目标、内容及拟解决的关键问题、研究方法与技术路线以及本文的贡献与不足之处。 第一章“公司治理理论研究”。本章分别探讨公司治理的涵义、历史演进、国别比较、理论模式以及公司治理的核心内容等。公司治理的本质是一种相互制衡关系，即以股东为核心的利益相关者之间相互制衡关系的泛称，其核心是在法律、法规和惯例的框架下，保证以股东为主的利益相关者利益为前提的一整套公司权利安排、责任分工和约束机制。公司治理在历史上经历了从股东会中心主义到董事会中心主义的演进过程。本章还比较了当今公司治理的两大模式——美英模式和德日模式。公司治理的理论模式可分为金融模式、管家模式、利益相关者模式和政治模式等四种，其核心内容在于受托责任。 第二章“受托责任理论研究”。本章阐述了受托责任的涵义、产生、发展、分类、受托责任与代理理论的关系、以及受托责任是会计的主要目标之一。在公司治理中，存在两层委托代理关系，即股东会和董事会之间的委托代理关系与董事会和管理层之间的委托代理关系，因此董事会对股东会负有受托责任，管理层对董事会负有受托责任。公司治理中的信息披露源于受托责任的要求，是资本市场监管的基本理念。本章最后探讨了会计信息披露公允性的内涵。 第三章“审计委员会制度理论研究”。本章分析了审计委员会的制度安排，审计委员会与内部审计、外部审计之间的关系，探讨了审计委员会成员应否具备财务方面的专业知识及技能。审计委员会的演进包括起源、发展阶段、深化阶段、当前美国萨班斯——奥克斯利法案后的最新进展。本章还研究了审计委员会的职能、效率与法律责任等问题。 第四章“我国上市公司治理的主要问题及对策研究”。本章简要回顾了我国公司治理的历史变迁，对我国上市公司治理方面存在的主要问题分别从法律、政治、经济和会计等角度进行分析，并提出应对之策。 结束语部分指出公司治理的实质重于其形式，对公司治理应重实质而轻形式，把握其精髓而非机械套用某种理论。 本文的贡献在于:(l)理论依据。本文综合运用现代企业理论、管理学、法学、会计学、审计学等理论，对公司治理、受托责任与审计委员会制度进行多层次多角度的研究。 (2)研究思路与内容。本文从现代企业理论出发对公司治理、受托责任与审计委员会制度进行研究，认为公司治理的根源在于受托责任，受托责任的核心在于信息披露问题，以及在信息不对称的背景下，审计委员会在确保公司财务治理机制的正常运作进而维护和提升信息披露质量方面起着重要作用。 本文的不足之处在于:第一，在研究方法上，仅采用规范研究的方法，而未使用实证研究方法对规范研究的结论进行证明或证伪，从而影响到研究结论的可信度;第二，尽管笔者尽力试图将结合经济学、法学、会计学等多门学科知识对公司治理、受托责任和审计委员会制度进行研究，但由于本人知识结构的局限，可能无法透彻掌握这些原理，亦对本文产生一定的影响。 本文的后续研究领域包括:第一，进一步在规范研究的基础上，采用实证研究方法对本文结论进行证明或证伪;第二，会计与公司治理之间在微观层面上的互动性值得进一步研究。更多还原

【Abstract】 The dissertation discusses the aspect of finance in corporate governance, concludes that corporate governance is rooted in accountability, the disclosure of information is at the heart of accountability, and audit committee plays an important role in ensuring financial mechanism to operate normally, therefore maintaining and improving the quality of disclosure of information on the background of information asymmetry. The main structure is as follows:In the section of the introduction, the author expounds the role, status quo, goal, contents, critical problems to be resolved, methodology, technical routs, contributions and defaults of the study.In Chapter One, titled "The Study of Corporate Governance", the author explores the definition, history, comparisons between different countries, theoretical models, and the key contents of corporate governance. The nature of corporate governance is a balancing relationship among stakeholders focusing in shareholders. The key contents of corporate governance are an arrangement of rights and responsibilities to ensure the interest of stakeholders focusing shareholders. Corporate governance experiences the stages of the centralism of meeting of shareholders and centralism of boards of directors in history. The author compares the two main models of corporate governance - the model of American and Britain and the model of Germany and Japan. The theoretical models of corporate governance are classified into the finance model, the stewardship model, the stakeholder model and the political model.In Chapter Two, titled "The Study of Accountability", the author expounds the definition, origination, development, classification, and the relationship between accountability and agency theory. Accountability is one of the main objects of accounting. There are two kinds of principal-agent relation, that is to say, meeting of shareholders versus boards of directors and boards of directors versus management. Therefore boards of directors is accountable to meeting of shareholders, and management is accountable to boards of directors. The request of disclosure of information originates from accountability is the fundamental belief in the regulation of capital market. The author explores the connotation of the fairness in the disclosureof accounting information in the end.In Chapter Three, titled "The Study of Audit Committee", the author analyses the institutional arrangement of audit committee and the relationship between audit committee and internal auditors, external auditors, respectively. The author explores whether the members in audit committee should master financial knowledge and skills. Audit committee evolves with the stages of the origination, development, deepening and the state of the art after the enactment of the Sarbanes-Oxley Act of 2002. Finally, the author studies the functions, effectiveness and the legal responsibilities of audit committee in the chapter.Chapter Four is called "The Main Problems and Solutions of Corporate Governance in Listed Company in China". The author reviews the history of corporate governance in China concisely, analyses the main problems of corporate governance in China from the aspect of law, politics, economics and accounting, respectively, and thus makes some suggestions to resolve above problems.In the section of concluding remarks, the principle of substance over form is applicable to the field of corporate governance. It is useful to grasp the essence of the principle of corporate governance, not to apply the theory rigidly.The contributions of the dissertation are as follows: (1) The theories used in the dissertation are composed of the disciplines of modern firm theory, management, law, accounting and auditing. (2) The methodology used is composed of the historical method and the comparative method, etc. The dissertation emphasizes the analysises of fundamental theories and the practical application of the theory, and provides some concrete solutions. (3) As to the threads and contents of the study, the dissertation更多还原