【摘要】 本文是对我国监管部门2001年以来提出的在上市公司建立独立董事和审计委员会的执行效果研究。通过对沪深两市2002~2004年51家舞弊公司进行配对研究发现审计委员会在我国自2002~2004年的执行效果显著于独立董事。为此文章提出了一些政策建议。更多还原

【Abstract】 This article mainly discusses about the supervision effect of the system of independent directors and audit committee which have been proposed by Chinese Securities Regulatory Commission since 2001.We empirically examine and match 51 financial fraud companies using data gathered from shanghai and shenzhen stock exchange markets in the period 2002-2004.Our findings show that the supervision effect of Audit committee is more significant than that of independent directors.Thus,we give policies makers some recommendations for reference in this article.更多还原