审计委员会制度：公司治理的重要制度安排  

Board System： Important system arrangements of corporate governance

作　　者：叶小兰[1] 

机构地区：[1]江西师范大学商学院,江西南昌330022

出　　处：《Journal of Modern Accounting and Auditing》2008年第6期62-65,共4页现代会计与审计（英文版）

摘　　要：就公司治理理论而言，审计委员会制度是两权分离所产生的权益代理问题的一种解决或补救方案，是公司内部有效保护股东利益的一种制度安排。就公司治理实务而言，审计委员会成为上市公司改善财务信息透明度的有效工具，对于上市公司管理层或大股东利用不实财务报告掩饰其经营不善或利益输送、欺诈等问题能有效予以防止。因此，审计委员会一般被认为是董事会下属的最重要的委员会之一。In terms of the theory of corporate governance, the board system is a solution or remedial plan to protect the interests of agents under the separation of the two right. It is also a system arrangements which effectively protects the interests of the shareholders in a company. In terms of the corporate governance practices, the Board become an effective tool for listed companies to improve transparency of financial information. It may effectively prevent the listed companies management or major shareholders from using false financial reports to cover up its poor management or transfer benefits, fraud and other problems. Therefore, the board is generally considered to be the most important one under the board of trustees committee.

关 键 词：审计委员会制度 公司治理 制度安排 

分 类 号：F239.45[经济管理—会计学] F276.6[经济管理—国民经济]