【摘要】 在英、美、加等国，审计委员会已经成为大型企业中必不可少的内部组织机构。在提高公司治理质量和增强社会公众对财务报告信心方面起着重要作用。本文将对审计委员会的有关内容进行介绍，以期为完善我国公司治理结构和督导机制提供参考。更多还原

【Abstract】 In English ,American and Canada,audit com mittee have already become nec essaryinternalorganization in large- scale enterprises, which have played important rolein en hancing public confidence for financial report to improve the quality of governing corporations.The paperintroduces the contents about the audit com mittees in order to provide references for perfecting governing structure and supervisor mechanism of Chinese corporations.更多还原