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审计委员会是设立在董事会下面的一个重要的委员会,对监督公司信息披露及内部审计,加强外部审计的独立性起着重要的作用。审计委员会引入到我国的时间较短,从公司治理的现状来看,我国的公司治理被无情的扭曲,存在诸多问题。本文从审计委员会制度在我国现实运行中存在的问题入手,分析了问题产生的原因,并对此提出了一些改进意见。
The Audit Committee is an important committee set up under the Board of Directors and plays an important role in supervising the Company’s information disclosure and internal audit and enhancing the independence of the external audit. Audit Committee introduced into our country a short time, from the status quo of corporate governance point of view, our corporate governance is mercilessly distorted, there are many problems. This article starts with the problems existing in the actual operation of the audit committee system in our country, analyzes the causes of the problems, and puts forward some suggestions for improvement.