上市公司审计师聘任权安排:机理与改进  

The Mechanism and Improvement of Auditors Employment Right Arrangement of Listed Companies

作　　者：唐红[1] 王善平[2] 朱青[3] 

机构地区：[1]湖南财经高等专科学校会计系,湖南长沙410205 [2]湖南大学会计学院,湖南长沙410079 [3]上海财经大学会计学院,上海200043

出　　处：《财经理论与实践》2007年第2期89-93,共5页The Theory and Practice of Finance and Economics

基　　金：国家自然基金项目<中国独立审计管制及制度改进问题研究>(70372040)阶段性成果

摘　　要：审计师聘任制度作为独立审计合约缔结的游戏规则,其要解决的核心问题是如何选择合格的审计师。审计师聘任权应该归股东所有。股东大会决议是控股股东的意识表示,可能损害非控股股东的权益,独立审计是应股东之聘对经营者执行股东大会与董事会决议的效果的鉴证活动,在国有股比重过大和独立审计的信誉机制、民事赔偿机制不能正常发挥作用的情况下,应将上市公司审计师聘任权安排给非控股股东而不是控股股东。As the game rule of establishing independent audit contract, the core question that auditors employment system tries to solve is how to choose qualified auditors. Auditors＇ employment right should belong to shareholders. The resolution of shareholders＇ meeting could be a conscious expression of the controlling shareholders, and be impairment of the equity of non - controlling shareholders. Independent audit is the identification activity to the effect of resolutions of shareholders meeting and board of directors corresponding to the invitation of shareholders. Under the circumstance that the state owned shares weight is too big and the reputation system and the civil compensation system can＇ t play their roles, auditors employment right of public companies should be given to non - controlling shareholders other than controlling ones.

关 键 词：审计师聘任权 控股股东 上市公司审计 

分 类 号：F239.2[经济管理—会计学]