审计委员会制度是西方企业普遍建立的一种内部控制制度,与公司治理结构失衡有密切联系。审计委员会建立的初衷是为了保证独立会计师和内部审计师的审计质量,主要是保证审计的独立性。随着其发展的日益完善,现在它的职责从关注财务报告的公允性,扩 The audit committee system is an internal control system generally established by western enterprises and is closely linked to the imbalance of corporate governance structure. The original intention of the Audit Committee was to ensure the audit quality of independent accountants and internal auditors, mainly to ensure the independence of auditing. As its development continues to improve, its responsibilities now shift from focusing on the fairness of financial reporting