【作者】 王霞；

【导师】 吴岚；

【作者基本信息】 四川大学 ， 会计学， 2007， 硕士

【摘要】 安然事件发生后美国发布的《萨班斯—奥克斯利法案》引起了公司治理与现代会计、审计的革命性变化，强调了公司内控的重要性，尤其强调了审计委员会在公司治理和信息披露中的作用，被誉为美国乃至全球“新的上市公司准则”，对世界经济产生了重要的影响。上市公司在我国国民经济中起着举足轻重的作用。然而近几年一系列财务舞弊案件的发生严重扰乱了证券市场的有效运行秩序，损害了广大投资者的利益。要解决上市公司在发展过程中存在的诸多问题，仅仅依靠政府加强证券监管等外部机制是不够的，还要大力加强上市公司治理、完善上市公司的内部监督机制。在这种情况下，我国开始引入西方的审计委员会制度。审计委员会制度是英美等国家公司治理结构中的一项重要的制度安排。作为公司治理结构的一个组成部分，审计委员会在英美等西方发达国家的公司监管实践中对健全公司治理结构发挥了举足轻重的作用。然而，西方的模式毕竟成长于其对应的法律体系和经济文化背景之下，与中国现实背景存在诸多差异。由于我国上市公司治理结构存在先天性治理缺陷、独立董事制度不完善等，审计委员会制度在实际应用中并没有真正发挥其应有的效用，实现其预期的目标。本文在此背景下就审计委员会制度在我国的建立和完善进行了专门的研究，旨在通过研究找到一条适合我国国情的审计委员会制度，进一步促进其建立与完善并指导实践，从而加强对上市公司的监管。本文首先分析了审计委员会制度产生的理论基础：代理理论和博弈理论，指出审计委员会是由于所有权和经营权的分离产生了代理问题，为了实现对管理层的监督，平抑管理层与外部审计间博弈失衡而产生的。本文在介绍审计委员会制度发展历程的基础上，分析了审计委员会与管理层、内部审计以及独立审计的关系，提出审计委员会职能的本质是监督并在监督过程中保持独立。本文接着指出我国建立审计委员会制度的必要性和现实意义，并介绍了目前的发展现状。指出：由于没有做强制性规定，目前仍有一部分上市公司还没有设立审计委员会制度。即使已经建立审计委员会制度的上市公司，大多也还没有真正发挥其应有的效用。进一步，本文对目前审计委员会制度失效的原因进行了全面的分析，提出：我国上市公司的先天性治理缺陷是遏制我国审计委员会制度作用发挥的根源；信誉机制的缺乏是制约审计委员会制度不能发挥其应有效用的环境因素；独立董事不“独立”、不“懂事”是抑制我国审计委员会制度作用发挥的关键；相关规定的法律效力较低且缺乏必要的强制性是导致我国审计委员会制度失效的重要因素之一；我国特有的审计委员会与监事会并存的“二元监督”是影响审计委员会作用发挥的重要因素之二；审计委员会的职责与权限不对称，缺乏有效的监督激励机制是审计委员会制度不能发挥其应有效用的原因之三。最后，针对目前我国上市公司审计委员会制度在发展中出现的问题，本文从宏观层面和微观层面提出了完善的对策。具体包括：进一步理顺企业产权制度；加强诚信教育，完善社会信用体系；修改、完善相关法律法规；建立独立董事的培训、选聘和考评机制；健全审计委员会制度的披露机制和监督评价机制；加强企业文化建设；处理好审计委员会与监事会和内外部审计的关系以及完善审计委员会工作制度等。更多还原

【Abstract】 After Enron scandal, the United States promulgated ’Sarbanes-Oxley Act’, which brought on revolutionary changes of corporate governance, modern accounting and modern auditing. The act emphasizes the importance of internal control, especially the effect of audit committee in corporate governance and information exposure. The act influenced the world economy so much that it has been called ’the new principle of listed company ’in the United States and even in the world.The listed company plays a crucial rule in our national economy. But in recent years, a series of financial scandals have disordered the securities business badly and impaired the most investors’ interests. To solve the problems of listed companies needs not only external supervision but also internal control. Under this circumstance, we began to introduce audit committee system of the west.Audit committee is an important institutional mechanism in western corporate governance. As an important part of corporate governance in UK and America, audit committee performs a significant function for improving corporate governance. After all, there are lots of difference between China and the west. Because of many factors such as inborn limitations of corporate governance and faulty independent director system, audit committee didn’t operate really and truly. In this situation, the paper makes a special study on the establishment and perfection of audit committee in china, with anticipation to provide some useful and practical suggestions for using it effectively in our listed companies.This paper firstly describes the theory foundation of audit committee: agency theory and game theory. Based on the introduction of the audit committee’s developing history, the paper analyzes the relationships among director, internal audit, independent audit and audit committee and points out that the essence of audit committee is to supervise and keep independent in the process of supervision.This paper secondly explores the necessity and realistic significance of establishing Audit Committee in China, studies the actuality of our audit committee and its effect and analyzes the causes of invalidation widely and deeply. This paper points out that due to the inborn limitations of corporate governance, the faulty independent director system, the lack of credit system, the noneffective law and so on, the audit committee in our listed companies haven’t operated an effective function.At last, this paper puts forward the measures for the perfection of our audit committee system from the macro and micro aspects. The measures include strengthening credit education, amending relevant laws and regulations, strengthening supervision and evaluation on audit committee, strengthening enterprise culture construction and so on.更多还原