公司治理环境与自愿设立审计委员会——基于中国上市公司的经验证据  

Governance Environment and the Voluntary Formation of Audit Committees——Empirical Evidence from Chinese Listed Companies

作　　者：向锐[1] 李琪琦[2] 

机构地区：[1]四川大学会计系,四川成都610064 [2]中国人民银行成都分行,四川成都610041

出　　处：《山西财经大学学报》2010年第12期111-117,共7页Journal of Shanxi University of Finance and Economics

基　　金：中国博士后科学基金项目(20080430782);中央高校基本科研业务费资助项目(2009SCU11097);西南财经大学创新人才培养基金资助项目

摘　　要：基于中国的制度背景,利用上市公司的经验数据,实证检验了公司治理环境对自愿设立审计委员会的影响。研究发现,跨境上市、董事会领导结构与审计委员会设立存在显著的负相关关系,董事会独立性、董事会规模、监事会规模、董事会会议频率和监事会会议频率与审计委员会设立存在显著的正相关关系,而市场化进程、政府干预程度和法制水平与审计委员会设立存在不显著的正相关关系。Audit committee,viewed as a mechanism separates corporate ownership and control,has recently become an important topic in the world.Combining Chinese institutional background,the paper is trying to test factors affecting the voluntary formation of audit committees in Chinese listed companies.The study finds that the voluntary formation of audit committees is negatively proportion to the cross-listed,the board leadership,but positively to the board independence,the board size,the supervisory board size,the numbers of board meeting,the numbers of the board of supervisors;and finally positively to the degree of government intervention,the legal level,market process,but not distinctively.

关 键 词：公司治理环境 制度环境 治理结构 审计委员会 

分 类 号：F23[经济管理—会计学]