【摘要】 审计委员会制度对于财务报告质量的保障作用已经得到公司监管层和学术界的重视,而公司财务报告违规与审计委员会的关系研究也有一定的经验证据支持。选择五粮液公司作为案例研究对象,从多个角度分析审计委员会功能的缺失对公司财务报告违规的影响,研究发现,五粮液公司所存在的审计质量问题、股权结构问题和治理机制缺陷使其无法免疫于违规问题的产生,审计委员会的滞后建立和功能抑制使公司不能免疫于信息披露违规。更多还原

【Abstract】 The function of audit committee system to ensure the quality of financial reporting is recognized by the academics and regulators,moreover,the experience evidence supports the relationship between the financial report violations and audit committee.Based on multi-dimensional analysis of Wuliangye Co.,this paper finds that the irregularity of financial reporting results from the function lack of audit committee.At the micro level,this research reveals that the defection of Wuliangye Co.’s auditing quality,ownership structure and governance mechanism cannot be immune to the violation of regulation,and the company cannot avoid the risk of illegal information disclosure for the audit committee delayed establishment and restraint of function.更多还原